1996 No. 1249 (c. 21)

VALUE ADDED TAX

The Finance Act 1996, section 26, (Appointed Day) Order 1996

Made

The Commissioners of Customs and Excise, in exercise of the power conferred on them by section 26(2) of the Finance Act 19961 and all other powers enabling them in that behalf, hereby makes the following Order:

1

This Order may be cited as the Finance Act 1996, section 26, (Appointed Day) Order 1996.

2

To the extent that they are not in force by virtue of section 26(3) of the Finance Act 1996, the day appointed as the day on which section 26 of and Schedule 3 to the Finance Act 1996 come into force is 1st June 1996.

Martin BrownCommissioner of Custom and ExciseNew King’s Beam House,22 Upper Ground,London SE1 9PJ

(This note is not part of the Regulations)

This Order brings into force on 1st June 1996 those provisions of section 26 of and Schedule 3 to the Finance Act 1996 (c. 8) which are not already in force on that date.