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Article 2

Original text. Later amendments are not shown.

In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—

(a)

in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£54,000” substitute “£55,000”; and

(b)

in paragraphs 1(3) and 4(1) and (2), for “£52,000” substitute “£53,000”.