Regulation 2 Original text. Later amendments are not shown. The Value Added Tax (General) Regulations 1985f1 shall be amended as follows. Annotations Footnotes f1 S.I. 1985/886 ; relevant amending instruments are S.I. 1985/1650, 1987/150, and 1989/2256. ← Regulation 1 Regulation 2 Regulation 3 →