The Value Added Tax (General) (Amendment) Regulations 1987 No. 150

3.  In Regulation 53—

(a) in sub-paragraph (b) (i) for “£45” there shall be substituted “£55”;

(b) in sub-paragraph (b) (ii) for “£165” there shall be substituted “£200”; and

(c) in sub-paragraph (b) (iii) for “£207” there shall be substituted “£250”.