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Article 2

Original text. Later amendments are not shown.

Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows:

(a)

in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£47,000”there shall be substituted “£48,000”, and

(b)

in paragraphs 1(3), 4(1) and 4(2) for “£45,000”there shall be substituted “£46,000”.