{
  "url": "https://openlegislation.uk/finance-act-1994-part-i-appointed-day-etc-order-1994/note",
  "json_url": "https://openlegislation.uk/finance-act-1994-part-i-appointed-day-etc-order-1994/note.json",
  "legislation": "uksi/1994/2679",
  "legislation_title": "The Finance Act 1994, Part I, (Appointed Day etc.) Order 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994-part-i-appointed-day-etc-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order:\nappoints 1st November 1994 as the day on which, for the purpose of air passenger duty, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 5 to, the Finance Act 1994 (c. 9) “the Act”) come into force;\nappoints 1st January 1995 as the day on which, for all other purposes, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 4 and Schedule 5 to, the Act come into force; and\nmakes transitional provision for the purposes of:\nthe application of section 127 of the Customs and Excise Management Act 1979 (c. 2);\npreserving the liability of persons to be prosecuted for offences in respect of conduct which occurred before 1st January 1995; and\napplying section 12 of the Act (assessments) to duty which became due before 1st January 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2679/note",
    "retrieved_at": "2026-10-29T13:24:34.260100+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}