Regulation 2 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. 1997/1525, 1997/2887, 1998/765, 2001/630. ← Regulation 1 Regulation 2 Regulation 3 →