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The European Administrative Co-Operation (Taxation) Regulations 2012
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- UK Statutory Instruments
- 2012 No. 3062
- Regulation 1
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- Regulations revoked by 2023 c. 28 Sch. 1 Pt. 1
Citation, commencement, and interpretationU.K.
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the European Administrative Co-Operation (Taxation) Regulations 2012 and shall come into force on 1st January 2013.
(2) In these Regulations “the Directive” means Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation (as amended from time to time)(1).
Commencement Information
I1Reg. 1 in force at 1.1.2013, see reg. 1(1)
(1)
OJ No L 64, 11.3.2011, p1.
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