3.
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—
(a)
in paragraph 1(1) and (2); and
(b)
in paragraph 2(1)(a), (1)(b) and (2),
for “£54,000” substitute “£55,000”.
In Schedule 3 to the Value Added Tax Act 1994 (registration in respect of acquisitions from other member States)—
in paragraph 1(1) and (2); and
in paragraph 2(1)(a), (1)(b) and (2),
for “£54,000” substitute “£55,000”.