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. 1996/2960, 1997/1086, 1999/3029 and 2002/3027. ← Regulation 1 Regulation 2 Regulation 3 →