OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Section 24(2) of the Finance Act 1995 gives the Commissioners of Customs and Excise the power to appoint the day on which section 32 of the Value Added Tax Act 1994 (relief on supply of certain second-hand goods) shall cease to have effect. This Order appoints 1st June 1995 as that day.