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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 “£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”.

(1)

Schedule 1 was varied by S.I. 1984/342, 1985/433, 1986/531, 1987/438, 1988/508, 1989/471, 1990/682, 1991/738.