OpenLegislation

Article 3 Amendment of the Value Added Tax Act 1994

Original text. Later amendments are not shown.

In Schedule 1 (registration in respect of taxable supplies: UK establishment)—

(a)

in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£77,000” substitute “£79,000”;

(b)

in paragraph 1(3), for “£75,000” substitute “£77,000”; and

(c)

in paragraph 4(1) and (2), for “£75,000” substitute “£77,000”.