http://www.legislation.gov.uk/uksi/1997/1432/article/2/made

The Finance Act 1997, sections 52 and 53,(Appointed Day) Order 1997

VAT

King's Printer of Acts of Parliament

2011-07-04

CUSTOMS AND EXCISE

VALUE ADDED TAX

INSURANCE PREMIUM TAX

LANDFILL TAX

This Order appoints 1st July 1997 as the day on which the provisions of sections 52 (enforcement by diligence) and 53 (amendments consequential on sections 51 and 52) of the Finance Act 1997 (c. 16) come into force. Section 51 of that Act provides powers for the making of regulations for the levying of distress in relation to customs and excise duties and certain other indirect taxes.