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

S.I. 1989/2270 · made 4 December 1989

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.

Made under: Finance Act 1985 (Section 14, Section 18)

PDFs: Printed copy https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989/pdf/uksi_19892270_en.pdf

## Introductory text

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 1985, hereby make the following Order:

## 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.

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Source: https://www.legislation.gov.uk/uksi/1989/2270 (the official version)
Page: https://openlegislation.uk/finance-act-1985-serious-misdeclaration-and-interest-on-tax-appointed-days-order-1989
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.