Article 4 Amendment of the Value Added Tax Act 1994
In Schedule 3 (registration in respect of acquisitions from other member states)—
(a)
in paragraph 1(1) and (2), for “£77,000” substitute “£79,000”; and
(b)
in paragraph 2(1)(a), (1)(b) and (2), for “£77,000” substitute “£79,000”.