http://www.legislation.gov.uk/uksi/1993/2782/article/2/made

The Finance Act 1993 (Appointed Day No. 2) Order 1993

VAT

King's Printer of Acts of Parliament

2011-07-04

VALUE ADDED TAX

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.