🔆 📖 👤

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

( 1 )

2006 c. 25 .

( 2 )

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).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2006, section 18, (Appointed Day) Order 2006 (2006/2149)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.