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

S.I. 1994/1257 · made 9 May 1994

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.

Made under: Finance Act 1994 (Section 45)

## Introductory text

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 1994 and of all other powers enabling them in that behalf, hereby make the following Order:

## 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.

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Source: https://www.legislation.gov.uk/uksi/1994/1257 (the official version)
Page: https://openlegislation.uk/finance-act-1994-section-45-appointed-day-order-1994
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.