Regulation 2 Original text. Later amendments are not shown. Paragraph (5) of regulation 90 of the Value Added Tax Regulations 1995f1 shall be amended by substituting for the words “article 20” the words “article 18”. Annotations Footnotes f1 S.I. 1995/2518; relevant amending instrument is S.I. 1997/1525. ← Regulation 1 Regulation 2 Signature →