
1 
These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1987 and shall come into force on 9th March 1987.
2 
The Value Added Tax (General) Regulations 1985 shall be amended in accordance with the following provisions of these Regulations.
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”.
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”.
Peter Jefferson Smith
Commissioner of Customs and Excise
King’s Beam House,
Mark Lane,
London,
EC3 7HE
9th February 1987