1.—(1) These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2005.
(2) Regulations 2 to 9 shall come into force on 1st September 2005 in relation to claims made under section 80 of the Value Added Tax Act 1994 on or after that date.
(3) Regulation 10 shall come into force on 1st September 2005.
(4) They amend the Value Added Tax Regulations 1995(1) as follows.
S.I.1995/2518; relevant amending instruments are S.I. 1996/1250, S.I.1998/59 and S.I.1999/438.