Statutory Instruments
1999 No. 2769 (C. 68)

CUSTOMS AND EXCISE
VALUE ADDED TAX
The Finance Act 1999, section 20, (Appointed Day) Order 1999

Made
12th October 1999

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 20(2) of the Finance Act 1999(1), hereby make the following Order:

1.  This Order may be cited as the Finance Act 1999, section 20, (Appointed Day) Order 1999.

2.  The day appointed as the day on which section 20 of the Finance Act 1999 comes into force is 1st December 1999.

Martin Brown
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
12th October 1999

Explanatory Note

(This note is not part of the Order)
This Order appoints 1st December 1999 as the day on which section 20 of the Finance Act 1999 comes into force. Section 20(1) of the Finance Act 1999 provides that section 94(3) of the Value Added Tax Act 1994 shall cease to have effect.

(1)
1999 c. 16.