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 “£82,000” substitute “£83,000”;

(b)

in paragraph 1(3), for “£80,000” substitute “81,000”; and

(c)

in paragraph 4(1) and (2), for “£80,000” substitute “£81,000”.