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(This note is not part of the Order)
The Finance Act 1994, section 7, (Appointed Day) Order 1994 No. 1690 appointed 1st July 1994 as the day on which section 7 of the Act (with the exception of paragraph (b) of subsection (1)) came into force. The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994 No. 2143 appointed 31st August 1994 as the day on which the remainder of section 7 of the Act came into force.
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