Statutory Instrument 1994 No. 1253 (C. 21)

The Finance Act 1994, Section 47, (Appointed Day) (No. 2) Order 1994

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© Crown Copyright 1994

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1994 No. 1253 (C. 21)

VALUE ADDED TAX

The Finance Act 1994, Section 47, (Appointed Day) (No. 2) Order 1994

The Commissioners of Customs and Excise, in the exercise of the powers conferred on them by section 47 of the Finance Act 1994^[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 1994, section 47, (Appointed Day) (No. 2) Order 1994.

    2.    Section 47 of the Finance Act 1994 shall have effect in relation to amounts mentioned in section 21(1)(a) of the Finance Act 1988^[2] which become due on or after 10th May 1994.

    3.    The Finance Act 1994, section 47, (Appointed Day) Order 1994^[3] is hereby revoked.

E. Woods

Commissioner of Customs and Excise
New King's Beam House, 22 Upper Ground, London SE1 9PJ

9th May 1994

This Order provides that the amendments made to section 21 of the Finance Act 1988 (set-off of value added tax credits) by section 47 of the Finance Act 1994 shall have effect in relation to amounts which become due on or after 10th May 1994.

[1] 1994 c. 9. back

[2] 1988 c. 39. back

[3] S.I. 1994 No. 1234. back