# The Value Added Tax (Amendment) Regulations 2018, Regulation 2: Amendment of the Value Added Tax Regulations 1995


Part 5 of the Value Added Tax Regulations 1995 (accounting payment and records) is amended as follows.

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Source: https://www.legislation.gov.uk/uksi/2018/261/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.