Article 2
Schedule 1(f1) to the Value Added Tax Act 1983 (provisions as to liability to be registered) shall be amended as follows:
(a)
in paragraph 1(1)(a)(i) for the figure “£7,250” there shall be substituted “£7,500”,
(b)
in paragraphs 1(1)(a)(ii), 1(1)(b) and 1(2) for the figure “£21,300” there shall be substituted “£22,100”,
(c)
in paragraphs 1(3), 2(1) and 2(2) for the figure “£20,300” there shall be substituted “£21,100”.