# The Value Added Tax (Amendment) (No. 2) Regulations 2012, Introduction: Introductory text


Value Added Tax
Made 18th July 2012
Laid before the House of Commons 19th July 2012
Coming into force in accordance with regulation 2
The Commissioners for Her Majesty’s Revenue and Customs 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 1994, sections 132 and 133 of the Finance Act 1999, sections 135 and 136 of the Finance Act 2002 and paragraph 10 of Schedule 27 to the Finance Act 2012.

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Source: https://www.legislation.gov.uk/uksi/2012/1899/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.