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The Finance Act 2002, section 22, (Appointed Day) Order 2002

S.I. 2002/3028 · Made 6 December 2002

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 6th December 2002

The Commissioners of Customs and Excise, in exercise of the power conferred on them by section 22(3) of the Finance Act 2002f1, and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

2002 c. 23.

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

This Order may be cited as the Finance Act 2002, section 22, (Appointed Day) Order 2002.

2

The 1st January 2003 is appointed as the day section 22 of the Finance Act 2002 is to have effect in relation to supplies made on or after that day.

Signature

M. J. Eland

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

6th December 2002

Explanatory note

(This note is not part of the Order)

This Order provides that section 22 of the Finance Act 2002 (c. 23) shall have effect in relation to supplies made on or after 1st January 2003.

Section 22 of the Finance Act 2002 inserts section 26A into the Value Added Tax Act 1994 (c. 23) (Disallowance of input tax where consideration not paid).