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Changes over time for: Cross Heading: Assigned matters


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2011
Status:
Point in time view as at 01/06/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1994, Cross Heading: Assigned matters.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Assigned mattersU.K.
256 Minor corrections.U.K.
(1)The provisions mentioned in subsection (2) below (which enable revenue traders and taxable persons to be required to keep records) shall be amended in accordance with subsections (3) and (4) below (which correct minor errors in those provisions so far as they relate to the admissibility in evidence of the recorded information).
(2)The provisions are—
(a)in the Customs and Excise Management Act 1979, section 118A; and
(b)in Schedule 7 to the Value Added Tax Act 1983, paragraph 7.
(3)In subsection (6) and sub-paragraph (5) of those provisions—
(a)in paragraph (c) for the words “sections 13 and 14 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1968” there shall be substituted “ sections 5 and 6 of the Civil Evidence (Scotland) Act 1988 ”; and
(b)in paragraph (d), for the words “except in accordance with the said sections 13 and 14” to the end there shall be substituted “ except in accordance with Schedule 3 to the Prisoners and Criminal Proceedings (Scotland) Act 1993 ”.
(4)Subsection (7) and sub-paragraph (6) of those provisions shall be omitted.
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