Explanatory note

This Order appoints 1st August 2004 as the day on which section 19(1) of, and Schedule 2 to, the Finance Act 2004 comes into force for all purposes other than the making of any orders and regulations by virtue of that Schedule.

Section 19(1) of, and Schedule 2 to, the Finance Act 2004 insert section 58A into the Value Added Tax Act 1994 (disclosure of avoidance schemes) which gives effect to Schedule 11A of that Act and also makes consequential amendments to other parts of that Act.