xmlns:atom="http://www.w3.org/2005/Atom"
2.The Value Added Tax Regulations 1995 are amended as follows....
4.In regulation 60(1) (exit) for “£825,000” substitute “£1,600,000”.
5.In regulation 61(2) (rules on withdrawal) for “£660,000” substitute “£1,350,000”....
7.In regulation 101— (a) for sub-paragraphs (b)(i) to (v) of...
8.In regulation 102— (a) in paragraph (1) for “paragraph (2)”...
9.At the beginning of regulation 102A(1) insert “Notwithstanding the Commissioners’...
10.At the beginning of regulation 103 insert “Other than where...
11.As a heading to regulation 103A insert “Attribution of input...