| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 2(1) | word inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 4(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 2(3) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 4(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 4A 4B | inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 5 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(1) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(a)(i) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(a)(ii) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(a)(iii) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(2) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(b)(i) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(2) | words omitted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(b)(ii) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(3) | words omitted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(c) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 5(4)-(14) | omitted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 6(d) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(a)(iv) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(1)(b) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(a)(i) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(1)(c) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(a)(ii) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(1)(d) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(a)(iii) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(2) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 6(3) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 7(c) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 10(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 8(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 10(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 8(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 15B | inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 9 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 22(2)(a) | substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 10 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 22A(2)(a) | substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 11 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 22C(3)(a) | substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 12 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 25(1)(b) | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 13(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 25(4)(b) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 13(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 25A(2) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 14(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 25A(9) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 14(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 25A(10)(a) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 14(c) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 34(3) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 15 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 99(1)(c)(ii) | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 16(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 99(1)(d)(i) | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 16(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 99(1)(e) | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 16(c) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 113A | inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 17 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 145B(1) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 18 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 145C | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 19 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 191(1)(a) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 20(a) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 191(1)(b)(i) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 20(b) | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 201A | substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 21 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 203(2) | words inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 22 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 204(c) | words substituted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 23 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 205 | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 24 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 206(1)(f) | word and comma inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 25 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | reg. 208(a) | word inserted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 26 | Yes | |
| The Value Added Tax Regulations 1995 | 1995 No. 2518 | Sch. 1 | omitted | The Value Added Tax (Amendment) (No. 2) Regulations 2012 | 2012 No. 1899 | reg. 27 | Yes | |