Regulation 2 Original text. Later amendments are not shown. The Value Added Tax Regulations 1995f1 shall be amended in accordance with the following regulations. Annotations Footnotes f1 S.I. 1995/2518; relevant amending instruments are S.I. 1995/3147, 1996/210 and 1998/59. ← Regulation 1 Regulation 2 Regulation 3 →