art 2
Schedule 1 to the Value Added Tax Act 1994 shall be amended as follows— (a) in paragraphs 1(1)(a), 1(1)(b), 1(2)(a) and 1(2)(b) for “£51,000” there shall be substituted “£52,000”; and (b) in paragraphs 1(3), 4(1) and 4(2) for “£49,000” there shall be substituted “£50,000”.