Statutory Instruments
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 Kingβs Beam House,
22 Upper Ground,
London SE1 9PJ
6th December 2002