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 Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1544), regs. 1, 8; S.I. 2020/1641, reg. 2, Sch. ← Introduction Regulation 1 Regulation 2 →