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The Finance Act 1985 (Serious Misdeclaration and Interest on Tax) (Appointed Days) Order 1989

S.I. 1989/2270 · Made 4 December 1989

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

VALUE ADDED TAX

Made 4th December 1989

The Treasury, in exercise of the powers conferred on them by sections 14(8) and 18(10) of the Finance Act 1985f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1985 c. 54; section 14 was amended by sectios 16 and 148 of, and Part III of Schedule 14 to, the Finance Act 1988 (c. 39), sectio 18 was amended by sections 14 and 18 of, and Part III of Schedule 14 to, the Finance Act 1988.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Finance Act 1985 (Serious Misdeclaration and Interest on Tax) (Appointed Days) Order 1989.

2

Section 14 of the Finance Act 1985 shall come into operation on 31st March 1990.

3

Section 18 of the Finance Act 1985 shall come into operation on 1st April 1990.

Signature

John Taylor

David Lightbown

Two of the Lords Commissioners of Her Majesty’s Treasury

4th December 1989

Explanatory note

(This note is not part of the Order)

This Order brings into force sections 14 and 18 of the Finance Act 1985. Both sections will apply to all prescribed accounting periods which begin on, or after, 1st April 1990.