Statutory Instrument 1994 No. 2679 (C.59)

The Finance Act 1994, Part I, (Appointed Day etc.) Order 1994

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1994 No. 2679 (C.59)

CUSTOMS AND EXCISE

The Finance Act 1994, Part I, (Appointed Day etc.) 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:

Citation
    1.    This Order may be cited as the Finance Act 1994, Part I, (Appointed Day etc.) Order 1994.

Commencement for the purpose of air passenger duty
    2.    For the purpose of air passenger duty^[2], the day apppointed as the day on which the provisions of the Finance Act 1994 ("the Act") specified in the first column of the Schedule to this Order come into force is 1st November 1994.

Commencement for other purposes
    3.    The day appointed as the day on which Chapter II of Part I of, and Schedule 4, Schedule 5 and Part III of Schedule 26 to, the Act come into force (insofar as they are not then already in force) is 1st January 1995.

Transitional provisions
    4.—(1)  Paragraphs (2) to (4) below shall have effect without prejudice to the operation of section 16 of the Interpretation Act 1978^[3].

    (2)  Where at a time prior to the coming into force of section 18(3) of the Act a referee was appointed under section 127 of the Management Act, such appointment and any arbitration that referee conducts shall not be affected by any provision of the Act brought into force by this Order.

    (3)  None of the provisions of the Act brought into force by this Order shall affect the liability of any person to be prosecuted for any offence in respect of conduct which occurred before 1st January 1995.

    (4)  From 1st January 1995 section 12 of the Act shall apply to duty which appears to have become due before that date as it applies to duty which is due after 31st December 1994.

Leonard Harris

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

17th October 1994

[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); section 17(2) defines "the Management Act". back

[2] Air passenger duty is charged in accordance with the provisions of Chapter IV of Part I of, and Schedule 6 to, the Act. back

[3] 1978 c. 30. back

Explanatory Note