Regulation 3 Original text. Later amendments are not shown. The Value Added Tax Regulations 1995f1 are amended in accordance with the following Parts. Annotations Footnotes f1 S.I. 1995/2518 amended by S.I. 1996/1250, S.I. 1999/3114, S.I. 2000/794, and S.I. 2002/1074; there are other amending instruments but none is relevant. ← Regulation 2 Regulation 3 Regulation 4 →