Regulation 1 Citation and commencementF1 United Kingdom Not yet in force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 26(b); S.I. 2020/1641, reg. 2, Sch. ← Introduction Regulation 1 Regulation 2 →