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The Finance Act 1989, section 152, (Appointed Day) Order 1994

S.I. 1994/87 · Made 19 January 1994

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.

INCOME TAX

Made 19th January 1994

The Treasury, in exercise of the powers conferred on them by section 152(7) of the Finance Act 1989f1, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1989 c. 26.

Contents

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

1

This Order may be cited as the Finance Act 1989, section 152, (Appointed Day) Order 1994.

2

The day appointed for the coming into force of section 152 of the Finance Act 1989 is 1st February 1994.

Signature

Tim Wood

Andrew Mackay

Two of the Lords Commissioners of Her Majesty’s Treasury

19th January 1994

Explanatory note

(This note is not part of the Order)

This Order, made pursuant to section 152(7) of the Finance Act 1989 (“section 152”), brings that section into force on 1st February 1994.

Section 152 amends section 61 of the Taxes Management Act 1970 (c. 9), which deals with distraint by collectors of taxes. Subsections (2) to (5) make various amendments to the existing wording of section 61, whilst subsection (6) adds a new subsection enabling the Treasury, by regulations, to make provision with respect to fees, costs and charges in connection with distress.