http://www.legislation.gov.uk/id/uksi/1994/1257

http://www.legislation.gov.uk/uksi/1994/1257/signature/made

The Finance Act 1994, section 45, (Appointed Day) Order 1994

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King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order provides that the amendments made to section 14 of the Finance Act 1985 (misdeclaration penalty) by section 45 of the Finance Act 1994 shall have effect in relation to any prescribed accounting period beginning on or after 1st June 1994.