http://www.legislation.gov.uk/uksi/1994/2679/article/4/made

The Finance Act 1994, Part I, (Appointed Day etc.) Order 1994

Excise duties

King's Printer of Acts of Parliament

2014-08-19

CUSTOMS AND EXCISE

This Order:appoints 1st November 1994 as the day on which, for the purpose of air passenger duty, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 5 to, the Finance Act 1994 (c. 9) “the Act”) come into force;appoints 1st January 1995 as the day on which, for all other purposes, the appeals and penalties provisions set out in Chapter II of Part I of, and Schedule 4 and Schedule 5 to, the Act come into force; andmakes transitional provision for the purposes of:the application of section 127 of the Customs and Excise Management Act 1979 (c. 2);preserving the liability of persons to be prosecuted for offences in respect of conduct which occurred before 1st January 1995; andapplying section 12 of the Act (assessments) to duty which became due before 1st January 1995.