# The Value Added Tax (Amendment) (No. 3) Regulations 2012, Introduction: Introductory text


Value Added Tax
Made 26th November 2012
Laid before the House of Commons 27th November 2012
Coming into force 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6(14) and 12(3) of, and paragraphs (2A), (2B), (3) and (6) of Schedule 11 to, the Value Added Tax Act 1994.

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Source: https://www.legislation.gov.uk/uksi/2012/2951/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.