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2. Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows—
(a)in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£48,000” there shall be substituted “£49,000”; and
(b)in paragraphs 1(3), 4(1) and 4(2) for “£46,000” there shall be substituted “£47,000”.
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