# The Value Added Tax (Amendment) (No. 3) Regulations 2010, Regulation 5: Flat-rate scheme for small businesses


In regulation 55M (withdrawal from the scheme)—
(a) in paragraph (1)(a), for “£225,000” substitute “£230,000”,
(b) in paragraph (1)(b), for “£225,000 substitute “£230,000”, and
(c) in paragraph (2), for “£187,500” substitute “£191,500”.

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Source: https://www.legislation.gov.uk/uksi/2010/2940/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.