Regulation 2 Amendment of 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. 1995/3147, 1997/1086, 1997/1614, 1999/599, 1999/3114, 2000/258, 2000/794, 2002/1074, 2003/3220, 2004/3140, 2007/768, 2007/3099, 2008/1146, 2009/586, 2009/820 and 2010/559. ← Regulation 1 Regulation 2 Regulation 3 →