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The Finance Act 1993 (Appointed Day No. 2) Order 1993

S.I. 1993/2782 · Made 10 November 1993

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 10th November 1993

The Treasury, in exercise of the powers conferred on them by paragraphs 1(4) and 2(5) of Schedule 2 to the Finance Act 1993f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1993 c. 34.

Contents

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

1

This Order may be cited as the Finance Act 1993 (Appointed Day No. 2) Order 1993.

2

Paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.

Signature

Tim Wood

Andrew Mackay

Two of the Lords Commissioners of Her Majesty’s Treasury

10th November 1993

Explanatory note

(This note is not part of the Order)

This Order provides that the amendments made to sections 14 and 14A of the Finance Act 1985 (misdeclaration penalties) by paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.