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; the relevant amending instruments are S.I. 1985/1650, 1987/150, 1987/510, 1989/1132, 1989/1302, 1989/2256, 1989/2355 and 1991/1332. ← Regulation 1 Regulation 2 Regulation 3 →