This
adran has no associated
Memorandwm Esboniadol
2. The Value Added Tax Regulations 1995(1) are amended as follows.
(1)
S.I. 1995/2518, relevant amending instruments are S.I. 1999/599, 2002/1074, 2004/3140, 2007/768 and 2009/820 and S.I. 2009/2978, regulation 4 of which inserted regulation 25A.