2012 No. 1899
The Value Added Tax (Amendment) (No. 2) Regulations 2012
Made
Laid before the House of Commons
Coming into force in accordance with regulation 2
The Commissioners for Her Majesty’s Revenue and Customs1 make the following Regulations in exercise of the powers conferred by sections 3(2) and (4), 18B(2A), 18C(1A), 25(1), 26(3) and (4), 26B(1), 35(2), 39(1) and (3), 48(4), (4A) and (6), 49(2) and 54(1) and (6) of, and paragraph 17 of Schedule 1, paragraph 14 of Schedule 1A, paragraph 9 of Schedule 2, paragraph 10 of Schedule 3, paragraph 8 of Schedule 3A and paragraphs 2(1), (3), (4), (5), (10), 2A and 7(1) of Schedule 11 to, the Value Added Tax Act 19942, sections 132 and 133 of the Finance Act 19993, sections 135 and 136 of the Finance Act 20024 and paragraph 10 of Schedule 27 to the Finance Act 20125.