# The Value Added Tax (Amendment) (No. 3) Regulations 2012, Regulation 1: Citation and commencement


These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2012 and come into force on 1st January 2013.

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Source: https://www.legislation.gov.uk/uksi/2012/2951/regulation/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2012/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.