Regulation 2 Original text. Later amendments are not shown. In these Regulations– “the principal Regulations” means the Value Added Tax (General) Regulations 1985f1. Annotations Footnotes f1 S.I. 1985/886; relevant amending instruments are S.I. 1987/510, 1989/1132, 1302. ← Regulation 1 Regulation 2 Regulation 3 →