2012 No. 3062
Recovery Of Taxes
The European Administrative Co-Operation (Taxation) Regulations 2012
Made
Laid before Parliament
Coming into force
The Treasury are designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to administrative cooperation in the field of taxation.
The Treasury, in exercise of the powers conferred by section 2(2) of, and paragraph 1A of Schedule 23 to, the European Communities Act 1972, make the following Regulations: