2. In paragraph 8(1)(c) of Schedule 4 to the Value Added Tax Act 1994 (no deemed supply on person ceasing to be taxable if VAT would not exceed £250) for “£250” there shall be substituted “£1,000”.
2. In paragraph 8(1)(c) of Schedule 4 to the Value Added Tax Act 1994 (no deemed supply on person ceasing to be taxable if VAT would not exceed £250) for “£250” there shall be substituted “£1,000”.