Regulation 2 Original text. Later amendments are not shown. The Value Added Tax (General) Regulations 1985f1 shall be amended in accordance with the following provisions of these Regulations. Annotations Footnotes f1 S.I. 1985/886, as amended by S.I. 1985/1650, and to which there are other amendments not relevant to these Regulations. ← Regulation 1 Regulation 2 Regulation 3 →