Introductory Text1.(1) These Regulations may be cited as the Value Added.2.The Value Added Tax Regulations 1995 shall be amended in.3.(1) In paragraph (1) of regulation 25 the expression “(“Form.4.The following shall be inserted immediately after paragraph (2) of.5.In regulation 115(3)— (a) for “£250” there shall be substituted.6.In regulations 132 and 133 the word “new” shall be.SignatureExplanatory Note