2
Schedule 12to 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 “£35,000” there shall be substituted “£36,600”, and
b
in paragraphs 1(3), 2(1) and 2(2), for “£33,600” there shall be substituted “£35,100”.