Amendment of the Utilities Contracts (Scotland) Regulations 20164.
(1)
The Utilities Regulations6 are amended as follows.
(2)
In regulation 15 (thresholds), in paragraph (1)—
(a)
for “not including VAT” substitute “inclusive of VAT, where appropriate”,
(b)
in sub-paragraph (a), for “£378,660” substitute “F1£426,955”,
(c)
in sub-paragraph (b), for “£4,733,252” substitute “£5,336,937”.
(3)
In regulation 16 (methods for calculating the estimated value), in paragraph (1) for “not including VAT” substitute “inclusive of VAT, where appropriate”.
(4)
In regulation 91 (scope of chapter), in heads (a) and (b) in each place it occurs, for “net of VAT” substitute “inclusive of VAT, where appropriate”.