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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance Act 1989, section 152, (Appointed Day) Order 1994 No. 87 (C. 4) URL: http://www.bailii.org/uk/legis/num_reg/1994/uksi_199487_en.html |
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Statutory Instruments
INCOME TAX
Made
19th January 1994
The Treasury, in exercise of the powers conferred on them by section 152(7) of the Finance Act 1989(1), hereby make the following Order:
1. This Order may be cited as the Finance Act 1989, section 152, (Appointed Day) Order 1994.
2. The day appointed for the coming into force of section 152 of the Finance Act 1989 is 1st February 1994.
Tim Wood
Andrew Mackay
Two of the Lords Commissioners of Her Majesty's Treasury
19th January 1994
(This note is not part of the Order)
This Order, made pursuant to section 152(7) of the Finance Act 1989 ("section 152"), brings that section into force on 1st February 1994.
Section 152 amends section 61 of the Taxes Management Act 1970 (c. 9), which deals with distraint by collectors of taxes. Subsections (2) to (5) make various amendments to the existing wording of section 61, whilst subsection (6) adds a new subsection enabling the Treasury, by regulations, to make provision with respect to fees, costs and charges in connection with distress.
