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The Value Added Tax (Increase of Registration Limits) Order 2005

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2.  In Schedule 1 to the Value Added Tax Act 1994 (registration in respect of taxable supplies)—

(a)in paragraph 1(1)(a), (1)(b), (2)(a) and (2)(b), for “£58,000” substitute “£60,000” and;

(b)in paragraphs 1(3) and 4(1) and (2), for “£56,000” substitute “£58,000”.

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