The Finance Act 1994, section 7, (Appointed Day) Order 1994

Made: 27th June 1994

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 19 of the Finance Act 1994[^f00001] 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 1994, section 7, (Appointed Day) Order 1994.

2

The day appointed as the day on which section 7 of the Finance Act 1994 comes into force (with the exception of paragraph (b) of subsection (1) of that section) is 1st July 1994.

Signed

Leonard Harris — Commissioner of Customs and Excise — 27th June 1994

Explanatory note

(This note is not part of the Order)

This Order appoints 1st July 1994 as the day on which section 7 (with the exception of paragraph (b) of subsection (1)) of the Finance Act 1994 (c. 9) (“section 7”) comes into force.

Section 7—

• amends the name of the tribunals for which provision is made by Schedule 8 to the Value Added Tax Act 1983 (c. 55) (value added tax tribunals) to the VAT and duties tribunals;

• extends the jurisdiction of those tribunals to matters relating to customs and excise; and

• makes related consequential provision.

Paragraph (b) of subsection (1) of section 7 (which provides for the extention of the jurisdiction of the tribunals) is not brought into force by this Order with the rest of section 7 but will be brought into force at a future date.

Footnotes

[^f00001]: 1994 c. 9; section 17(1) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).