http://www.legislation.gov.uk/uksi/1992/645/regulation/6/madeThe Value Added Tax (General) (Amendment) Regulations 1992VATKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAXThese Regulations substitute a new Part V and amend Parts VA and VI of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”).The Value Added Tax (General) (Amendment) Regulations 1992RegulationsThe Value Added Tax Regulations 1995Sch. 2reg. 3(2)(3)reg. 16In sub-paragraph (b)(i) of regulation 53 for “£66” there shall be substituted “£105”.