# The Value Added Tax (Amendment) Regulations 2012, Introduction: Introductory text


Value Added Tax
Made 9th January 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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Source: https://www.legislation.gov.uk/uksi/2012/33/introduction (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.