Regulation 2 Original text. Later amendments are not shown. Amend the Value Added Tax Regulations 1995f1 as follows. Annotations Footnotes f1 S.I. 1995/2518; relevant amending instruments are S.I. 1995/3147, S.I. 1996/210, S.I. 1999/438. ← Regulation 1 Regulation 2 Regulation 3 →