OpenLegislation

The Finance Act 2002, section 24, (Appointed Day) Order 2003

S.I. 2003/3043 · Made 27 November 2003

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 27th November 2003

The Treasury, in exercise of the power conferred on them by section 24(5) of the Finance Act 2002f1, 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 24, (Appointed Day) Order 2003.

2

The date appointed as the day on which section 24 of the Finance Act 2002 comes into force is 1st December 2003.

Signature

Nick Ainger

Joan Ryan

Two of the Lords Commissioners of Her Majesty’s Treasury

27th November 2003

Explanatory note

(This note is not part of the Order)

This Order brings into force on 1st December 2003 the provisions of section 24 of the Finance Act 2002. Section 24 makes a number of amendments to the Value Added Tax Act 1994 (c. 23). In particular it inserts new powers enabling the Commissioners of Customs and Excise to make regulations in relation to VAT invoices. When these powers are exercised the regulations will implement Council Directive 2001/115/EC (OJ L 015,17.01.02).