The European Administrative Co-Operation (Taxation) Regulations 2012 No. 3062

Citation, commencement, and interpretation U.K.

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

I1 Reg. 1 in force at 1.1.2013, see reg. 1(1)

(1)

OJ No L 64, 11.3.2011, p1.