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Article 2

Original text. Later amendments are not shown.

Schedule 1f1 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 “£7,500” there shall be substituted “£8,000”,

(b)

in paragraphs 1(1)(a)(ii), 1(1)(b), 1(2) and 4(3) for the figure “£22,100” there shall be substituted “£23,600”,

(c)

in paragraphs 1(3), 2(1) and 2(2) for the figure “£21,100” there shall be substituted “£22,600”.

Annotations

Footnotes

f1

Schedule 1 was varied by S.I. 1984/342, 1985/433, 1986/531, 1987/438, 1988/508.