Regulation 2 Original text. Later amendments are not shown. The Value Added Tax (General) Regulations 1985f1 shall be amended in accordance with these Regulations. Annotations Footnotes f1 S.I. 1985/886; relevant amendments have been made by S.I. 1989/1132, 1992/645, 1992/3102 and 1993/119. ← Regulation 1 Regulation 2 Regulation 3 →