OpenLegislation

The Finance Act 1994, section 7, (Appointed Day) Order 1994

S.I. 1994/1690 · Made 27 June 1994

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.

CUSTOMS AND EXCISE

Made 27th June 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19 of the Finance Act 1994f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1994 c. 9; section 17(1) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

Contents

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

1

This Order may be cited as the Finance Act 1994, section 7, (Appointed Day) Order 1994.

2

The day appointed as the day on which section 7 of the Finance Act 1994 comes into force (with the exception of paragraph (b) of subsection (1) of that section) is 1st July 1994.

Signature

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London,

SE1 9PJ

27th June 1994

Explanatory note

(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.