
1 
These Regulations may be cited as the Value Added Tax (General) (Amendment) Regulations 1991 and shall come into force on 9th April 1991.
2 
In regulation 15(1) of the Value Added Tax (General) Regulations 1985, for “£50” there shall be substituted “£100”.
Diane Seammen
Commissioner of Customs & Excise
New King’s Beam House,
22 Upper Ground,
London,
SEI 9PJ
15th March 1991