HC Deb 05 December 1995 vol 268 c255



(1) In Schedule 4 to the Value Added Tax Act 1994, in paragraph 5(2)(a), for "£10" there shall be substituted "£15".

(2) This Resolution shall apply where a gift is made after 28th November 1995.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.