# The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991, Regulation 4


In—
(a) sub-paragraph (1)(b) of regulation 4, and
(b) sub-paragraphs (2)(a) and (2)(b) of regulation 5, for
“£250,000” there shall be substituted “£300,000”.

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Source: https://www.legislation.gov.uk/uksi/1991/532/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-annual-accounting-amendment-regulations-1991/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.