Statutory Instrument 10 of 2015. Value Added Tax (General) (Amendment) Regulations, 2015 (No. 38)by ...in Legal - The Law (archives)on Posted on January 22, 2015 These regulations are an amendment to section 15 of the Value Added Tax (General) Regulations, 2003 published in Statutory Instrument 273 of 2003 with regard to zero rating: tourism services.