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Statutory Instruments
2012 No. 33
Value Added Tax
The Value Added Tax (Amendment) Regulations 2012
Laid before the House of Commons
10th January 2012
Coming into force
1st April 2012
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 25(1) of, and paragraph 2(1) and (11) of Schedule 11 to, the Value Added Tax Act 1994(); sections 132 and 133 of the Finance Act 1999() and sections 135 and 136 of the Finance Act 2002().
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