Article 3 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994
Amend Note (6) to section 57(3) of the Value Added Tax Act 1994 as follows—
(a)
In Note (6)(a) immediately following “140” delete the words “or less”, and
(b)
In Note (6)(c) for “240”, substitute “235”.