Statutory Instruments
2006 No. 2149 (C. 72)
VALUE ADDED TAX
The Finance Act 2006, section 18, (Appointed Day) Order 2006
Made
9th August 2006
The Treasury make the following Order in exercise of the power conferred by section 18(4) of the Finance Act 2006( 1 ):
1. This Order may be cited as the Finance Act 2006, section 18, (Appointed Day) Order 2006.
2. 1st September 2006 is appointed as the day on which sections 18(1) to 18(3) of the Finance Act 2006 (value of imported works of art etc : auctioneer’s commission) come into force.
Claire Ward
Kevin Brennan
Two of the Lords Commissioners of Her Majesty’s Treasury
9th August 2006
For full details, see the Value Added Tax Act 1994 (c. 23) sections 21(5) to 21(6C) (as inserted by the Finance Act 1999 (c. 16) section 12(2)). Section 21 was also amended by the Finance Act 1995 (c. 4) section 22, the Finance Act 1996 (c. 8) section 27 and Schedule 41 Part IV(3), and the Finance Act 1999 (c. 16) section 12(1).