http://www.legislation.gov.uk/uksi/2003/3220/regulation/10/made
The Value Added Tax (Amendment) (No. 6) Regulations 2003
VAT
King's Printer of Acts of Parliament
2016-09-28
VALUE ADDED TAX
These Regulations, which come into force on 11th December 2003 (for the purposes of Part 5 – bad debt relief) and 1st January 2004 (for all other purposes), further amend the Value Added Tax Regulations 1995 (S.I.1995/2518) (“the principal Regulations”).
PART 2INVOICING
10
In regulation 16(1) for “£100” substitute “£250”.