The Value Added Tax (General) Regulations 1985 http://www.legislation.gov.uk/uksi/1985/886/made The Value Added Tax (General) Regulations 1985 en King's Printer of Acts of Parliament 1985-06-21 The Value Added Tax (General) Regulations 1985 Pt III reg.11A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.7 The Value Added Tax (General) Regulations 1985 reg.2(1) (defn of prescribed accounting period) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.2(1) (defn of registered person) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.4(1) - (6) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.4 The Value Added Tax (General) Regulations 1985 reg.9A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.5 The Value Added Tax (General) Regulations 1985 regs.10A 10B The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.6 The Value Added Tax (General) Regulations 1985 reg.12 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.8 The Value Added Tax (General) Regulations 1985 reg.13 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.9 The Value Added Tax (General) Regulations 1985 reg.15(1) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.10 The Value Added Tax (General) Regulations 1985 reg.16 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.11 The Value Added Tax (General) Regulations 1985 regs.18A 18B The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.12 The Value Added Tax (General) Regulations 1985 reg.20(1) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.13(a) The Value Added Tax (General) Regulations 1985 reg.20(5) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.13(b) The Value Added Tax (General) Regulations 1985 reg.20A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.14 The Value Added Tax (General) Regulations 1985 reg.21(1) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.15(a) The Value Added Tax (General) Regulations 1985 reg.21 (3) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.15(b) The Value Added Tax (General) Regulations 1985 reg.27 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.17 The Value Added Tax (General) Regulations 1985 reg.28 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.18 The Value Added Tax (General) Regulations 1985 reg.29(c) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.19 The Value Added Tax (General) Regulations 1985 reg.30(2)(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.20(a) The Value Added Tax (General) Regulations 1985 reg.30(3)(b)(ii) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.20(b) The Value Added Tax (General) Regulations 1985 reg.30(3)(c) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.20(c) The Value Added Tax (General) Regulations 1985 reg.32 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.21(a) The Value Added Tax (General) Regulations 1985 reg.32(b) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.21(b) The Value Added Tax (General) Regulations 1985 reg.37(1)(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.22(a) The Value Added Tax (General) Regulations 1985 reg.37(1)(b) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.22(b) The Value Added Tax (General) Regulations 1985 reg.37(2)(a)(ii) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.22(c) The Value Added Tax (General) Regulations 1985 reg.37(2)(c)(ii) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.22(d) The Value Added Tax (General) Regulations 1985 reg.37B(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.23 The Value Added Tax (General) Regulations 1985 reg.37C(4)(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.24 The Value Added Tax (General) Regulations 1985 reg.38(2) (4) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(a) The Value Added Tax (General) Regulations 1985 reg.38(5) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(b) The Value Added Tax (General) Regulations 1985 reg.38(6) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(c) The Value Added Tax (General) Regulations 1985 reg.38(11) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(d) The Value Added Tax (General) Regulations 1985 reg.38(12) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(e) The Value Added Tax (General) Regulations 1985 reg.38(14) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.25(f) The Value Added Tax (General) Regulations 1985 reg.39(b)(vi) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(a) The Value Added Tax (General) Regulations 1985 reg.39(b)(vii) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(b) The Value Added Tax (General) Regulations 1985 reg.39(b)(viii) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(c) The Value Added Tax (General) Regulations 1985 reg.39(c) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(d) The Value Added Tax (General) Regulations 1985 reg.39(d) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(e) The Value Added Tax (General) Regulations 1985 reg.39(e)-(g) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.26(f) The Value Added Tax (General) Regulations 1985 reg.39A 39B The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.27 The Value Added Tax (General) Regulations 1985 reg.40 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.28 The Value Added Tax (General) Regulations 1985 reg.41 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.29 The Value Added Tax (General) Regulations 1985 reg.42 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.30 The Value Added Tax (General) Regulations 1985 reg.44 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.31 The Value Added Tax (General) Regulations 1985 reg.45 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.32 The Value Added Tax (General) Regulations 1985 reg.46 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.33 The Value Added Tax (General) Regulations 1985 reg.47 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.34(a) The Value Added Tax (General) Regulations 1985 reg.47(1)(a)(i) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.34(b) The Value Added Tax (General) Regulations 1985 reg.47(2) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.34(c) The Value Added Tax (General) Regulations 1985 regs.48 48(b) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.35 The Value Added Tax (General) Regulations 1985 reg.49 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.36 The Value Added Tax (General) Regulations 1985 reg.50 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.37 The Value Added Tax (General) Regulations 1985 reg.51(1)(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.38(a) The Value Added Tax (General) Regulations 1985 reg.51(1)(b) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.38(b) The Value Added Tax (General) Regulations 1985 reg.52 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.39 The Value Added Tax (General) Regulations 1985 reg.53 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.40 The Value Added Tax (General) Regulations 1985 reg.54(1)(a) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.41(a) The Value Added Tax (General) Regulations 1985 reg.54(1)(b) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.41(b) The Value Added Tax (General) Regulations 1985 reg.54(1)(c) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.41(c) The Value Added Tax (General) Regulations 1985 reg.54(2) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.41(d) The Value Added Tax (General) Regulations 1985 regs.55 55A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.42 The Value Added Tax (General) Regulations 1985 regs.56 57 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.43 The Value Added Tax (General) Regulations 1985 regs.57A - 57L The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.44 The Value Added Tax (General) Regulations 1985 reg.58A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.45 The Value Added Tax (General) Regulations 1985 reg.60A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.46 The Value Added Tax (General) Regulations 1985 reg.62(1A) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.47 The Value Added Tax (General) Regulations 1985 reg.64A - 64C The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.48 The Value Added Tax (General) Regulations 1985 Sch Forms 1 4 5 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.49(a) The Value Added Tax (General) Regulations 1985 Sch. Forms 6 7 8 The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992 reg.49(b) The Value Added Tax (General) Regulations 1985 reg.29(1) (defn of exem pt input tax) The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.3 The Value Added Tax (General) Regulations 1985 reg.29A The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.4 The Value Added Tax (General) Regulations 1985 reg.32 The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.5 The Value Added Tax (General) Regulations 1985 reg.33(5) The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.6 The Value Added Tax (General) Regulations 1985 regs.35(2) 36(2) The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.7 The Value Added Tax (General) Regulations 1985 reg.36A The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993 reg.8 The Value Added Tax (General) Regulations 1985 reg. 4 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 5 - 7 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 45 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 46 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 58 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 62 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 65 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg.40(1)(a) (b) (c) (e) The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.40(2) The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.40(4) The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.57F(1) (2) The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.4(a)(b) The Value Added Tax (General) Regulations 1985 reg.57G The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.5 The Value Added Tax (General) Regulations 1985 reg.57J The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.6 The Value Added Tax (General) Regulations 1985 reg.65 The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.7 The Value Added Tax (General) Regulations 1985 reg.66(a)(b) The Value Added Tax (General) (Amendment) (No.7) Regulations 1993 reg.8 The Value Added Tax (General) Regulations 1985 reg. 4 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 11 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 42 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 43 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 53 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 55 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 reg. 65 The Value Added Tax (General) Regulations 1985 (Amendment) Regulations 1985 The Value Added Tax (General) Regulations 1985 Pt. II heading The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 reg. 4 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 reg. 8 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 reg. 46 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 reg. 58 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 sch. form 1 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 sch. form 3 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988 The Value Added Tax (General) Regulations 1985 Pt III head The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.6 The Value Added Tax (General) Regulations 1985 reg.2(1) (defn of alphabetical code) The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.3 The Value Added Tax (General) Regulations 1985 reg.10(B) The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.4 The Value Added Tax (General) Regulations 1985 reg.10(C) The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.5 The Value Added Tax (General) Regulations 1985 reg.11A The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.7 The Value Added Tax (General) Regulations 1985 regs.15A - 15C The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.8 The Value Added Tax (General) Regulations 1985 reg.16 The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993 reg.9 The Value Added Tax (General) Regulations 1985 Instrument The Value Added Tax (General) (Amendment) Regulations 1992 reg.3 The Value Added Tax (General) Regulations 1985 reg.37A(1) The Value Added Tax (General) (Amendment) Regulations 1992 reg.4 The Value Added Tax (General) Regulations 1985 reg.37E(1) The Value Added Tax (General) (Amendment) Regulations 1992 reg.5 The Value Added Tax (General) Regulations 1985 reg.53(b)(i) The Value Added Tax (General) (Amendment) Regulations 1992 reg.6 The Value Added Tax (General) Regulations 1985 reg.55(b)(i) The Value Added Tax (General) (Amendment) Regulations 1992 reg.7 The Value Added Tax (General) Regulations 1985 reg.2(1) The Value Added Tax (General) (Amendment) Regulations 1995 reg.3 The Value Added Tax (General) Regulations 1985 reg.38(14) The Value Added Tax (General) (Amendment) Regulations 1995 reg.4 The Value Added Tax (General) Regulations 1985 reg.570(1)(iii) The Value Added Tax (General) (Amendment) Regulations 1995 reg.5 The Value Added Tax (General) Regulations 1985 reg.57DA The Value Added Tax (General) (Amendment) Regulations 1995 reg.6 The Value Added Tax (General) Regulations 1985 reg. 29 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 30 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 31 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 32 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 33 - 37 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 19 The Value Added Tax (General) (Amendment) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 20 The Value Added Tax (General) (Amendment) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 23 The Value Added Tax (General) (Amendment) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 31 The Value Added Tax (General) (Amendment) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg.31 (1) The Value Added Tax (General) (Amendment) Regulations 1994 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.31 (1A) The Value Added Tax (General) (Amendment) Regulations 1994 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.32 The Value Added Tax (General) (Amendment) Regulations 1994 reg.4 The Value Added Tax (General) Regulations 1985 reg.33A(1) The Value Added Tax (General) (Amendment) Regulations 1994 reg.5 The Value Added Tax (General) Regulations 1985 reg.36A(2) The Value Added Tax (General) (Amendment) Regulations 1994 reg.6 The Value Added Tax (General) Regulations 1985 reg.57A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.57A(d) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.57B The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995 reg.4(a) The Value Added Tax (General) Regulations 1985 reg.57B(d) The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995 reg.4(b) The Value Added Tax (General) Regulations 1985 reg. 53 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 55 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 The Value Added Tax (General) Regulations 1985 sch. form 4 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 The Value Added Tax (General) Regulations 1985 sch. form 5 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg.30(2)(a) The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.30(2A) The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.58ZA The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995 reg.4 The Value Added Tax (General) Regulations 1985 reg.38(8) The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995 reg.3(a) The Value Added Tax (General) Regulations 1985 reg.38(13) The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995 reg.3(b) The Value Added Tax (General) Regulations 1985 reg.47 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995 reg.4 The Value Added Tax (General) Regulations 1985 reg. 53(b)(i)-(iv) The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991 The Value Added Tax (General) Regulations 1985 reg. 55(1)(b)(i) - (iv) The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991 The Value Added Tax (General) Regulations 1985 reg. 55A The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991 The Value Added Tax (General) Regulations 1985 reg. 53 The Value Added Tax (General) (Amendment) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 55 The Value Added Tax (General) (Amendment) Regulations 1987 The Value Added Tax (General) Regulations 1985 reg. 58 The Value Added Tax (General) (Amendment) Regulations 1986 The Value Added Tax (General) Regulations 1985 reg. 65 The Value Added Tax (General) (Amendment) Regulations 1986 The Value Added Tax (General) Regulations 1985 reg.46(d) The Value Added Tax (General) (Amendment) (No.2) Regulations 1992 reg.3 The Value Added Tax (General) Regulations 1985 reg.47(1)(a) The Value Added Tax (General) (Amendment) (No.2) Regulations 1992 reg.4 The Value Added Tax (General) Regulations 1985 reg. 30 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 30B The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 32 The Value Added Tax (General) (Amendment) (No.4) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 37A - 37E The Value Added Tax (General) (Amendment) (No.4) Regulations 1989 The Value Added Tax (General) Regulations 1985 reg. 15(1) The Value Added Tax (General) (Amendment) Regulations 1991 The Value Added Tax (General) Regulations 1985 Regulations The Value Added Tax Regulations 1995 Sch. 2 reg. 3(2) (3) reg. 1 The Value Added Tax (General) Regulations 1985 reg. 65 The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986 The Value Added Tax (General) Regulations 1985 reg. 66 The Value Added Tax (General) (Amendment) Regulations 1988 The Value Added Tax (General) Regulations 1985 reg.13(5) The Value Added Tax (General) (Amendment) (No.3) Regulations 1993 reg.3 The Value Added Tax (General) Regulations 1985 reg.13(4) The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993 reg.2 The Value Added Tax (General) Regulations 1985 Sch.1 Forms 1 4 5 The Value Added Tax (General) (Amendment) (No. 3) Regulations 1991 The Value Added Tax (General) Regulations 1985 reg.65(1) The Value Added Tax (General) (Amendment) (No. 3) Regulations 1992 reg.2 The Value Added Tax (General) Regulations 1985 reg.9A The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993 reg.2 The Value Added Tax (General) Regulations 1985 reg.29(2) - (6) The Value Added Tax (General) (Amendment) Regulations 1993 reg.2