http://www.legislation.gov.uk/uksi/2000/258/regulation/6/madeThe Value Added Tax (Amendment) Regulations 2000TaxVATKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAXThese Regulations amend the Value Added Tax Regulations S.I. 1995 No. 2518 (“the principal Regulations”).6In regulations 132 and 133 the word “new” shall be omitted.