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The Finance Act 1993 (Appointed Day) Order 1993

S.I. 1993/2214 · Made 8 September 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 8th September 1993

The Treasury, in exercise of the powers conferred on them by paragraph 4(3) 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) Order 1993.

2

Paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.

Signature

Kenneth Clarke

Irvine Patnick

Two of the Lords Commissioners of Her Majesty’s Treasury

8th September 1993

Explanatory note

(This note is not part of the Order)

This Order provides that the amendments made to section 18 of the Finance Act 1985 (interest on tax etc. recovered or recoverable by assessment) by paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.