# The Finance Act 1994, section 45, (Appointed Day) Order 1994, Note: 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/note (the official version)
Page: https://openlegislation.uk/finance-act-1994-section-45-appointed-day-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.