2. Schedule 1(1) to the Value Added Tax Act 1983 shall be amended as follows:
(a)in paragraph 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b), for “£25,400” there shall be substituted “£35,000”, and
(b)in paragraphs 1(3), 2(1) and 2(2), for “£24,400” there shall be substituted “£33,600”.