The Value Added Tax (General) (Amendment) Regulations 1987

• Citation: S.I. 1987/150
• Sections: 4

Section 1

These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1987 and shall come into force on 9th March 1987.

Section 2

The Value Added Tax (General) Regulations 1985 shall be amended in accordance with the following provisions of these Regulations.

Section 3

In Regulation 53—

(a) in sub-paragraph (b) (i) for “£45” there shall be substituted “£55”;

(b) in sub-paragraph (b) (ii) for “£165” there shall be substituted “£200”; and

(c) in sub-paragraph (b) (iii) for “£207” there shall be substituted “£250”.

Section 4

In Regulation 55(1)—

(a) in sub-paragraph (b)(i) for “£45” there shall be substituted “£55”;

(b) in sub-paragraph (b)(ii) for “£165” there shall be substituted “£200”; and

(c) in sub-paragraph (b)(iii) for “£207” there shall be substituted “£250”.