2. The Value Added Tax (General) Regulations 1985(1) shall be amended as follows.
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.