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

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Source: https://www.legislation.gov.uk/uksi/1994/1253/note (the official version)
Page: https://openlegislation.uk/finance-act-1994-section-47-appointed-day-no-2-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.