Regulation 2 Amendment Original text. Later amendments are not shown. The Value Added Tax Regulations 1995f1 are amended as follows. Annotations Footnotes f1 S.I. 1995/2518, amended by S.I. 2003/2318 and S.I. 2003/3220; there are other amending instruments but none is relevant. ← Regulation 1 Regulation 2 Regulation 3 →