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United Kingdom Statutory Instruments
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URL: http://www.bailii.org/uk/legis/num_reg/2002/20023028.html

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2002 No. 3028 (C. 99)

VALUE ADDED TAX

The Finance Act 2002, section 22, (Appointed Day) Order 2002

  Made 6th December 2002 

The Commissioners of Customs and Excise, in exercise of the power conferred on them by section 22(3) of the Finance Act 2002[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 2002, section 22, (Appointed Day) Order 2002.

     2. The 1st January 2003 is appointed as the day section 22 of the Finance Act 2002 is to have effect in relation to supplies made on or after that day.


M. J. Eland
Commissioner of Customs and Excise

New King's Beam House, 22 Upper Ground, London SE1 9PJ
6th December 2002


EXPLANATORY NOTE

(This note is not part of the Order)


This Order provides that section 22 of the Finance Act 2002 (c. 23) shall have effect in relation to supplies made on or after 1st January 2003.

Section 22 of the Finance Act 2002 inserts section 26A into the Value Added Tax Act 1994 (c. 23) (Disallowance of input tax where consideration not paid).

Notes:

 [1] 2002 c. 23.back


ISBN 0 11 044169 9


  Prepared 12 December 2002

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URL: http://www.bailii.org/uk/legis/num_reg/2002/20023028.html