OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 1st July 1994 as the day on which section 7 (with the exception of paragraph (b) of subsection (1)) of the Finance Act 1994 (c. 9) (“section 7”) comes into force.

Section 7—

  • amends the name of the tribunals for which provision is made by Schedule 8 to the Value Added Tax Act 1983 (c. 55) (value added tax tribunals) to the VAT and duties tribunals;

  • extends the jurisdiction of those tribunals to matters relating to customs and excise; and

  • makes related consequential provision.

Paragraph (b) of subsection (1) of section 7 (which provides for the extention of the jurisdiction of the tribunals) is not brought into force by this Order with the rest of section 7 but will be brought into force at a future date.