- Latest available (Revised)
- Original (As made)
The Finance Act 2008, Section 127 and Part 1 of Schedule 43 (Appointed Day) Order 2014
You are here:
- UK Statutory Instruments
- 2014 No. 906 (C. 40)
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
2014 No. 906 (C. 40)
Revenue And Customs, England And Wales
The Finance Act 2008, Section 127 and Part 1 of Schedule 43 (Appointed Day) Order 2014
Made
3rd April 2014
Citation
1. This Order may be cited as the Finance Act 2008, Section 127 and Part 1 of Schedule 43 (Appointed Day) Order 2014.
Appointed days
2. Subject to article 3, the day appointed for the coming into force of section 127 of, and Part 1 of Schedule 43 to, the Finance Act 2008 is 6 April 2014.
3. The day appointed for the coming into force of paragraph 11(d) of Part 1 of Schedule 43 to the Finance Act 2008 is 5 April 2014.
Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue & Customs
3rd April 2014
EXPLANATORY NOTE
(This note is not part of the Order)
This Order appoints 6 April 2014 as the day on which section 127 of, and Part 1 of Schedule 43 to, the Finance Act 2008 come into force, except for paragraph 11(d) of Part 1 of Schedule 43 which comes into force on 5 April 2014 (that provision repeals certain paragraphs in Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) which comes into force on 6 April 2014 by virtue of the Tribunals, Courts and Enforcement Act 2007 (Commencement No. 11) Order 2014 (S.I. 2014/768).
Section 127 aligns and modernises the powers of Her Majesty’s Revenue and Customs (HMRC) to pursue debt in England and Wales by allowing HMRC to use the procedure set out in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 to recover sums payable to the Commissioners for HMRC. Part 1 of Schedule 43 contains consequential amendments.
(1)
Section 139 of the Finance Act 2008 (c. 9) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.
(2)
Options/Help
Print Options
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.