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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance Act 1988 (Repayment Supplement) (Appointed Day) Order 1988 No. 1354 URL: http://www.bailii.org/uk/legis/num_reg/1988/uksi_19881354_en.html |
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Statutory Instruments
VALUE ADDED TAX
Made
29th July 1988
The Treasury, in exercise of the powers conferred on them by section 20(6) of the Finance Act 1985(1), hereby make the following Order:
1. This Order may be cited as the Finance Act 1988 (Repayment Supplement) (Appointed Day) Order 1988.
2. Section 20(1)(a) of the Finance Act 1985(2) shall have effect with respect to any prescribed accounting period ending on or after 29th July 1988.
3. Section 20(1)(b) of the Finance Act 1985(3) shall have effect with respect to any claim made on or after 29th July 1988.
Mark Lennox-Boyd
David Lightbown
Two of the Lords Commissioners of Her Majesty's Treasury
29th July 1988
(This note is not part of the Order)
This Order brings into effect section 20 of the Finance Act 1985 which was revised by section 20 of the Finance Act 1988 ("Repayment Supplement in respect of certain delayed payments or refunds"). It has two effects. It makes eligible for a repayment supplement certain qualifying returns relating to any prescribed accounting period ending on or after 29th July 1988.
In respect of claims for refunds by certain public bodies it makes eligible for a repayment supplement any claim received on or after 29th July 1988.
1985 c. 54; a new section 20(6) was substituted by section 20 of the Finance Act 1988 (c. 39).
1985 c. 54; a new section 20(1)(a) was substituted by section 20 of the Finance Act 1988.
1985 c. 54; a new section 20(1)(b) was substituted by section 20 of the Finance Act 1988.
