
1 
These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 1998 and shall come into force on 18th March 1998.
2 
Paragraph (5) of regulation 90 of the Value Added Tax Regulations 1995 shall be amended by substituting for the words “article 20” the words “article 18”.
Martin Brown
Commissioner of Customs and Excise
New Ring’s Beam House 22 Upper Ground London SE1 9PJ
17th March 1998