Explanatory Note
(This note is not part of the Order)
This Order appoints 1st July 1994 as the day on which section 7 (with the exception of paragraph (b) of subsection (1)) of the Finance Act 1994 (c. 9) (“section 7”) comes into force.
Section 7—
amends the name of the tribunals for which provision is made by Schedule 8 to the Value Added Tax Act 1983 (c. 55) (value added tax tribunals) to the VAT and duties tribunals;
extends the jurisdiction of those tribunals to matters relating to customs and excise; and
makes related consequential provision.
Paragraph (b) of subsection (1) of section 7 (which provides for the extention of the jurisdiction of the tribunals) is not brought into force by this Order with the rest of section 7 but will be brought into force at a future date.