Amendment of the Value Added Tax Act 1994

3.  In Schedule 1 (registration in respect of taxable supplies)—

(a) in paragraph 1(1)(a) and (b) and (2)(a) and (b), for “£70,000” substitute “£73,000”; and

(b) in paragraphs 1(3) and 4(1) and (2), for “£68,000” substitute “£71,000”(1).

(1)

The amounts in Schedule 1 were last varied by S.I. 2010/920.