# The Value Added Tax (Amendment) Regulations 2000, Regulation 5


In regulation 115(3)—
(a) for “£250” there shall be substituted “the sum specified in paragraph 8(1) of Schedule 4 to the Act”; and
(b) for “pursuant to paragraph 8(1) of Schedule 4 to the Act” there shall be substituted “pursuant to that paragraph”.

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Source: https://www.legislation.gov.uk/uksi/2000/258/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2000/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.