The Value Added Tax (Increase of Registration Limits) Order 2002

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”.