Article 3 Amendment of the Value Added Tax Act 1994I1

United Kingdom

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 “£83,000” substitute “£85,000”;

(b)

in paragraph 1(3), for “£81,000” substitute “£83,000”; and

(c)

in paragraph 4(1) and (2), for “£81,000” substitute “£83,000”.

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