Article 2
In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—
(a)
in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£61,000” substitute “£64,000”; and
(b)
in paragraphs 1(3) and 4(1) and (2), for “£59,000” substitute “£62,000”.