Statutory Instrument 1993 No. 2782 (C. 58)

The Finance Act 1993 (Appointed Day No. 2) Order 1993

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© Crown Copyright 1993

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1993 No. 2782 (C. 58)

VALUE ADDED TAX

The Finance Act 1993 (Appointed Day No. 2) Order 1993

The Treasury, in exercise of the powers conferred on them by paragraphs 1(4) and 2(5) of Schedule 2 to the Finance Act 1993^[1] and of all other powers enabling them in that behalf, hereby make the following Order:

    1.    This Order may be cited as the Finance Act 1993 (Appointed Day No. 2) Order 1993.

    2.    Paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.

Tim Wood

Andrew Mackay

Two of the Lords Commissioners of Her Majesty's Treasury

10th November 1993

This Order provides that the amendments made to sections 14 and 14A of the Finance Act 1985 (misdeclaration penalties) by paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.

[1] 1993 c. 34. back