Amendment of the Public Contracts (Scotland) Regulations 2015I13
1
The 2015 Regulations5 are amended as follows.
2
In regulation 5 (thresholds), in paragraph (1)—
a
for “not including value added tax” substitute “inclusive of value added tax, where appropriate”,
b
in sub-paragraph (a), for “£4,733,252” substitute “£5,336,937”,
c
in sub-paragraph (b), for “£122,976” substitute “£138,760”,
d
in sub-paragraph (c), for “£189,330” substitute “£213,477”.
3
In regulation 6 (methods for calculating the estimated value) in paragraph (1), for “not including value added tax” substitute “inclusive of value added tax, where appropriate”.
4
In regulation 14 (specific situations: contracts subsidised by a contracting authority) in paragraph (1)—
a
in sub-paragraph (a), for “net of value added tax” substitute “inclusive of value added tax, where appropriate”,
b
in sub-paragraph (b), for “net of value added tax” substitute “inclusive of value added tax, where appropriate”.
5
In Part 2 of F1Schedule 1 omit “Regional Development Scotland”.