# The Finance Act 1993 (Appointed Day No. 2) Order 1993, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1993/2782/note (the official version)
Page: https://openlegislation.uk/finance-act-1993-appointed-day-no-2-order-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.