The Finance Act 2002, section 24, (Appointed Day) Order 2003
Tax
VAT
King's Printer of Acts of Parliament
2011-07-04
VALUE ADDED TAX
This Order brings into force on 1st December 2003 the provisions of section 24 of the Finance Act 2002. Section 24 makes a number of amendments to the Value Added Tax Act 1994 (c. 23). In particular it inserts new powers enabling the Commissioners of Customs and Excise to make regulations in relation to VAT invoices. When these powers are exercised the regulations will implement Council Directive 2001/115/EC (OJ L 015,17.01.02).
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The date appointed as the day on which section 24 of the Finance Act 2002 comes into force is 1st December 2003.