# The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022, Introduction: Introductory text


Value Added Tax
Corporation Tax
Income Tax
Made 5th December 2022
The Treasury, in exercise of the powers conferred by sections 116(3) and (4), 117(2) and (3) and 118(2) and (3) of the Finance Act 2021, make the following Regulations.

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Source: https://www.legislation.gov.uk/uksi/2022/1278/introduction (the official version)
Page: https://openlegislation.uk/finance-act-2021-value-added-tax-penalties-appointed-day-regulations-2022/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.