- Latest available (Revised)
- Original (As made)
The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994
You are here:
- UK Statutory Instruments
- 1994 No. 2143 (C. 43)
- Explanatory Note
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Explanatory Note
(This note is not part of the Order)
This Order appoints 31st August 1994 as the day on which section 7(1)(b) of the Finance Act 1994 (c. 9) (“section 7(1)(b)”) comes into force. Section 7(1)(b) extends the jurisdiction of VAT and duties tribunals to matters relating to customs and excise.
The VAT and duties tribunals will not be entitled to exercise the additional jurisdiction conferred on them by section 7(1)(b) until the remaining provisions of Chapter II of Part I of the Finance Act 1994 are brought into force. These provisions will be brought into force at a future date.
This Order ensures that, when the Value Added Tax Act 1994 (c. 23) comes into force on 1st September 1994, in Schedule 12 to that Act references to the VAT and duties tribunals will be substituted for references to the VAT tribunals.
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.