Introductory Text1.These Regulations may be cited as the Value Added Tax.2.Amend the Value Added Tax (Disclosure of Avoidance Schemes) Regulations.3.In regulation 2— (a) omit paragraphs (3) and (4);4.In regulation 4— (a) in paragraph (2)(a) omit “or”;5.Add the following Schedule— SCHEDULE Regulations 2(5) and 2(6) Row.SignatureExplanatory Note