Statutory Instruments
VALUE ADDED TAX
Made
25th May 1995
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 24(2) of the Finance Act 1995(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 1995, section 24, (Appointed Day) Order 1995.
2. The day appointed as the day on which section 32 of the Value Added Tax Act 1994(2) shall cease to have effect is 1st June 1995.
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
Leonard Harris
Commissioner of Customs and Excise
25th May 1995
(This note is not part of the Order)
Section 24(2) of the Finance Act 1995 gives the Commissioners of Customs and Excise the power to appoint the day on which section 32 of the Value Added Tax Act 1994 (relief on supply of certain second-hand goods) shall cease to have effect. This Order appoints 1st June 1995 as that day.