# The Value Added Tax (Emissions Allowances) Order 2010, Article 1


(1) This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2010.
(2) This Order comes into force on 1st November 2010 and has effect in relation to supplies made on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2010/2549/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-emissions-allowances-order-2010/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.