Statutory Instrument 1994 No. 2143 (C.43)

The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994

---

© Crown Copyright 1994

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994, ISBN 0110451430. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1994 No. 2143 (C.43)

CUSTOMS AND EXCISE

The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19 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 7, (Appointed Day) (No. 2) Order 1994.

    2.    The day appointed as the day on which section 7(1)(b) of the Finance Act 1994 comes into force is 31st August 1994.

Leonard Harris

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

15th August 1994

This Order appoints 31st August 1994 as the day on which section 7(1)(b) of the Finance Act 1994 (c. 9) ("section 7(1)(b)") comes into force. Section 7(1)(b) extends the jurisdiction of VAT and duties tribunals to matters relating to customs and excise.

The VAT and duties tribunals will not be entitled to exercise the additional jurisdiction conferred on them by section 7(1)(b) until the remaining provisions of Chapter II of Part I of the Finance Act 1994 are brought into force. These provisions will be brought into force at a future date.

This Order ensures that, when the Value Added Tax Act 1994 (c. 23) comes into force on 1st September 1994, in Schedule 12 to that Act references to the VAT and duties tribunals will be substituted for references to the VAT tribunals.

The Finance Act 1994, section 7, (Appointed Day) Order 1994 No. 1690 appointed 1st July 1994 as the day on which section 7 of the Finance Act 1994 (with the exception of paragraph (b) of subsection (1)) came into force.

[1] 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). back