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The European Administrative Co-Operation (Taxation) Regulations 2012

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This is the original version (as it was originally made).

Statutory Instruments

2012 No. 3062

Recovery Of Taxes

The European Administrative Co-Operation (Taxation) Regulations 2012

Made

10th December 2012

Laid before Parliament

11th December 2012

Coming into force

1st January 2013

The Treasury are designated(1) for the purposes of section 2(2) of the European Communities Act 1972(2) in relation to administrative cooperation in the field of taxation.

The Treasury, in exercise of the powers conferred by section 2(2) of, and paragraph 1A of Schedule 2(3) to, the European Communities Act 1972, make the following Regulations:

(1)

The European Communities (Designation) Order 2012, S.I. 2012/1759.

(3)

Paragraph 1A of Schedule 2 was inserted by section 28 of the Legislative and Regulatory Reform Act 2006 (c.52). The paragraph has been amended by the European Union (Amendment) Act 2008 and S.I. 2007/1388

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