Article 2
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 “£55,000” substitute “£56,000”; and
(b)
in paragraphs 1(3) and 4(1) and (2), for “£53,000” substitute “£54,000”.