OpenLegislation

The Finance Act 1997, sections 52 and 53,(Appointed Day) Order 1997

S.I. 1997/1432 · Made 9 June 1997

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

VALUE ADDED TAX

INSURANCE PREMIUM TAX

LANDFILL TAX

Made 9th June 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 52(7) and 53(9) of the Finance Act 1997f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1997 c. 16.

Contents

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

1

This Order may be cited as the Finance Act 1997, sections 52 and 53, (Appointed Day) Order 1997.

2

The day appointed as the day on which sections 52 (enforcement by diligence) and 53 (amendments consequential on sections 51 and 52) of the Finance Act 1997 come into force is 1st July 1997.

Signature

E. Woods

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

9th June 1997

Explanatory note

(This note is not part of the Order)

This Order appoints 1st July 1997 as the day on which the provisions of sections 52 (enforcement by diligence) and 53 (amendments consequential on sections 51 and 52) of the Finance Act 1997 (c. 16) come into force. Section 51 of that Act provides powers for the making of regulations for the levying of distress in relation to customs and excise duties and certain other indirect taxes.