xmlns:atom="http://www.w3.org/2005/Atom"

3.  In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)–

(a)in paragraph 1(1) and (2); and

(b)in paragraph 2(1)(a), (1)(b) and (2),

for “£55,000” substitute “£56,000”.