
1 
These regulations may be cited as the Value Added Tax (General)(Amendment) (No. 2) Regulations 1995 and shall come into force on the day that the Finance Bill 1995 is passed.
2 
The Value Added Tax (General) Regulations 1985 shall be amended in accordance with regulations 3 and 4 below.
3 
In regulation 38—
(a) the words “and in regulation 47” in paragraph (8) shall be omitted;
(b) paragraph (13) shall be omitted.
4 
Regulation 47 shall be omitted.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
29th March 1995