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The Finance Act 1994, Section 47, (Appointed Day) (No. 2) Order 1994

S.I. 1994/1253 · 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 Commissioners of Customs and Excise, in the exercise of the powers conferred on them by section 47 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. 3Article 3
  4. Signature
  5. Explanatory note

1

This Order may be cited as the Finance Act 1994, section 47, (Appointed Day) (No. 2) Order 1994.

2

Section 47 of the Finance Act 1994 shall have effect in relation to amounts mentioned in section 21(1)(a) of the Finance Act 1988f1 which become due on or after 10th May 1994.

3

The Finance Act 1994, section 47, (Appointed Day) Order 1994f1 is hereby revoked.

Signature

E. Woods

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

9th May 1994

Explanatory note

(This note is not part of the Order)

This Order provides that the amendments made to section 21 of the Finance Act 1988 (set-off of value added tax credits) by section 47 of the Finance Act 1994 shall have effect in relation to amounts which become due on or after 10th May 1994.