Article 2
Schedule 1f1 to the Value Added Tax Act 1983 shall be amended as follows:
(a)
in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£36,600” there shall be substituted “£37,600”, and
(b)
in paragraphs 1(3), 2(1) and 2(2), for “£35,100” there shall be substituted “£36,000”.