# The Value Added Tax (General) (Amendment) Regulations 1994, Regulation 2


In these Regulations—
“the principal Regulations” means the Value Added Tax (General) Regulations 1985.

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Source: https://www.legislation.gov.uk/uksi/1994/3015/regulation/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.