Introductory text
United Kingdom
Value Added Tax
Made 20th November 2012
Laid before the House of Commons 21st November 2012
Coming into force 1st January 2013
The Treasury make the following Order in exercise of the powers conferred by sections 30(4), 36A, 37(1) and 96(9) of the Value Added Tax Act 1994f1.
It appears to the Treasury that it is expedient to make this Order having regard to the need to conform with Articles 3(1)(a), 143(1)(g) and 151(1)(b) of Council Directive 2006/112/EC on the common system of value added taxf2.
Annotations
Footnotes
- f1
-
1994 c. 23; section 36A was inserted by section 25 of the Finance Act 2002 (c. 23). Section 96(9) has been amended but the amendment is not relevant to this Order.
- f2
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OJ No L 347, 11.12.06, p1.