Section 17 of the Finance (No. 2) Act, 1981, is hereby amended with effect as on and from the 1st day of February, 1992 -
(a) by the substitution of "£15" for "£10" (inserted by the Finance Act, 1984) in subsection (1)(c),
(b) by the substitution of "£7.50" for "£5" (as so inserted) in subsection (2)(c), and
(c) by the substitution of "£15" for "£10" (as so inserted) in paragraph (d)(ii) (inserted by the Finance Act, 1983) of subsection (2).