Amendment of the Value Added Tax Act 19943

In Schedule 1 (registration in respect of taxable supplies)—

a

in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£68,000” substitute “£70,000”; and

b

in paragraphs 1(3) and 4(1) and (2), for “£66,000” substitute “£68,000”2.