The European Administrative Co-Operation (Taxation) Regulations 2012
Made: 10th December 2012
Laid before Parliament: 11th December 2012
Coming into force: 1st January 2013
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Citation, commencement, and interpretation
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HMRC functions
2
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Exchange of information
3
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Onward disclosure of information received from HMRC
4
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5
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Consequential provisions
6
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Repeals
7
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SCHEDULE 1
| Short title | Chapter | Extent of repeal |
|---|---|---|
| Finance Act 2003 | 2003 c.14 | Section 197 |
| Finance (No. 2) Act 2005 | 2005 c.22 | Section 68 |
Signed
Robert Goodwill — Desmond Swayne — Two of the Lords Commissioners of Her Majesty’s Treasury — 10th December 2012
Explanatory note
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Footnotes
[^f00001]: The European Communities (Designation) Order 2012, S.I. 2012/1759.
[^f00002]: 1972 c.68.
[^f00003]: Paragraph 1A of Schedule 2 was inserted by section 28 of the Legislative and Regulatory Reform Act 2006 (c.52). The paragraph has been amended by the European Union (Amendment) Act 2008 and S.I. 2007/1388
[^f00004]: OJ No L 64, 11.3.2011, p1.
[^f00005]: 2008 c.9.
[^f00006]: OJ No. L 336, 27.12.1977, p.15.
[^f00007]: 2011 c.11.
Editorial notes
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