Introductory Text1.(1) These Regulations may be cited as the Value Added.2.The Value Added Tax Regulations 1995 are amended as follows.3.Continuous supplies4.In regulation 95, after “86(1) to (4)” delete “and” and.5.Importations6.After regulation 121 insert— (1) The application of the Customs Duties (Deferred Payment) Regulations.SignatureExplanatory Note