# The Value Added Tax (Amendment) (No. 3) Regulations 1996, Regulation 2


In these Regulations unless the context otherwise requires—
“Part” refers to the relevant Part of the principal Regulations;
and,
“the principal Regulations” means the Value Added Tax Regulations 1995.

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Source: https://www.legislation.gov.uk/uksi/1996/1250/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.