The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987
These Regulations delete Part V of the Value Added Tax (General) Regulations 1985 (the “principal Regulations”), and substitute a new Part V. The provisions reflect the requirements of Title XI of Council Directive No. 77/388/EEC (O.J. No. L145, 17.5.77, pp. 13—16).