2.The Value Added Tax (General) Regulations 1985 shall be amended...
3.In regulation 53— (a) in sub-paragraph (b)(i) for “£58” there...
4.In regulation 55(1)— (a) in sub-paragraph (b)(i) for “£58” there...
5.After regulation 55 there shall be inserted— (1) In the case of supplies to a person departing...