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The Finance Act 1994, section 45, (Appointed Day) Order 1994

S.I. 1994/1257 · Made 9 May 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.

VALUE ADDED TAX

Made 9th May 1994

The Treasury, in exercise of the powers conferred on them by section 45(4) of the Finance Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 9.

Contents

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

1

This Order may be cited as the Finance Act 1994, section 45, (Appointed Day) Order 1994.

2

Section 45 of the Finance Act 1994 shall have effect in relation to any prescribed accounting period beginning on or after 1st June 1994.

Signature

Tim Wood

Andrew Mackay

Two of the Lords Commissioners of Her Majesty’s Treasury

9th May 1994

Explanatory note

(This note is not part of the Order)

This Order provides that the amendments made to section 14 of the Finance Act 1985 (misdeclaration penalty) by section 45 of the Finance Act 1994 shall have effect in relation to any prescribed accounting period beginning on or after 1st June 1994.