Statutory Instruments
INSURANCE PREMIUM TAX
Made
6th July 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 61 and 74(1) 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 (Appointed Day) Order 1994.
2. The day appointed as the day on which sections 59 and 60 of the Finance Act 1994 come into force is 1st October 1994.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
LONDON,
SE1 9PJ
6th July 1994
(This note is not part of the Order)
This Order brings into force on 1st October 1994 sections 59 (review of Commissioners' decisions) and 60 (appeals) of the Finance Act 1994.
(This note is not part of the Order)
The following provisions of the Act have been brought into force by appointed day orders made before the date of this Order:
1994 c. 9; section 73(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.