http://www.legislation.gov.uk/uksi/1993/2214/article/2/made

The Finance Act 1993 (Appointed Day) Order 1993

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

This Order provides that the amendments made to section 18 of the Finance Act 1985 (interest on tax etc. recovered or recoverable by assessment) by paragraph 4 of Schedule 2 to the Finance Act 1993 shall apply in relation to interest on amounts assessed or, as the case may be, paid on or after 1st October 1993.