http://www.legislation.gov.uk/uksi/1992/645/signature/madeThe Value Added Tax (General) (Amendment) Regulations 1992VATKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAXThese Regulations substitute a new Part V and amend Parts VA and VI of the Value Added Tax (General) Regulations 1985 (“the principal Regulations”).The Value Added Tax (General) (Amendment) Regulations 1992RegulationsThe Value Added Tax Regulations 1995Sch. 2reg. 3(2)(3)reg. 1D. F. O. BattleCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground LONDON SE1 9PJ10th March 1992