This section has no associated Explanatory Memorandum
2. The Value Added Tax Regulations 1995(1) are amended as follows.
(1)
S.I. 1995/2518; relevant amending instruments are S.I. 1996/1250, S.I. 2000/258, S.I. 2000/794, S.I. 2004/1675 and S.I. 2007/1418.