The Value Added Tax (Amendment) (No. 3) Regulations 2012
These Regulations amend Parts 3 (VAT invoices and other invoicing requirements) and 11 (time of supply and time of acquisition) of the Value Added Tax Regulations 1995 (S.I. 1995/2518) to implement the changes required by Council Directive 2010/45/EU.
Lifecycle
Department
Made
26 Nov 2012
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In force
01 Jan 2013
Enabling power
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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