Regulation 3 Amendment 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. 1996/542, S.I. 2001/677, S.I. 2002/1142 and S.I. 2003/1069 (annual accounting), S.I. 2002/1142, S.I. 2003/1069 and S.I. 2003/3220 (FRS), and S.I. 1997/1614, S.I 2001/677 and S.I. 2002/1142 (cash accounting) . ← Regulation 2 Regulation 3 Regulation 4 →