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 2002/1142, 2002/3027, 2003/532, 2003/1069, 2003/3220. ← Regulation 1 Regulation 2 Regulation 3 →