Flat-rate scheme for small businesses
This section has no associated Explanatory Memorandum
5. In regulation 55M (withdrawal from the scheme)—
(a)in paragraph (1)(a), for “£225,000” substitute “£230,000”,
(b)in paragraph (1)(b), for “£225,000 substitute “£230,000”, and
(c)in paragraph (2), for “£187,500” substitute “£191,500”.