# The Value Added Tax (Amendment) Regulations 2002, Regulation 2


The Value Added Tax Regulations 1995 are amended as follows.

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Source: https://www.legislation.gov.uk/uksi/2002/1074/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.