Regulation 2 Revocations Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: reg. 2 revoked by Value Added Tax (General) 1991 Regulation 12(a) of the Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985f1 and regulation 4 of the Value Added Tax (General) (Amendment) Regulations 1986f2 are revoked. Annotations Footnotes f1 S.I. 1985/1650. f2 S.I. 1986/71. ← Regulation 1 Regulation 2 Regulation 3 →