Regulation 3 Amendment to the Value Added Tax Regulations 1995 Original text. Later amendments are not shown. The Value Added Tax Regulations 1995f1 are amended as follows. Annotations Footnotes f1 S.I. 1995/2518; relevant amending instruments are S.I 1996/1250, 1997/1086, 2000/258, 2000/794, 2004/1675, 2007/2085, 2009/1967, 2009/2978, 2009/3241 and 2010/559. ← Regulation 2 Regulation 3 Regulation 4 →