Statutory Instruments
VALUE ADDED TAX
Made
10th November 1993
The Treasury, in exercise of the powers conferred on them by paragraphs 1(4) and 2(5) of Schedule 2 to the Finance Act 1993(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 1993 (Appointed Day No. 2) Order 1993.
2. Paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.
Tim Wood
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
10th November 1993
(This note is not part of the Order)
This Order provides that the amendments made to sections 14 and 14A of the Finance Act 1985 (misdeclaration penalties) by paragraphs 1 and 2 of Schedule 2 to the Finance Act 1993 shall have effect in relation to any prescribed accounting period beginning on or after 1st December 1993.