Statutory Instruments
2015 No. 812 (C. 47)
Customs
Excise
The Finance Act 2014, Schedule 21 (Commencement) Order 2015
Made
20th March 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the power conferred by paragraph 10(2) of Schedule 21 to the Finance Act 2014( 1 ):
Citation
1. This Order may be cited as the Finance Act 2014, Schedule 21 (Commencement) Order 2015.
Commencement
2. Paragraphs 1, 2 and 4 to 9 of Schedule 21 to the Finance Act 2014 come into force on 1st April 2015.
Jim Harra
Jennie Granger
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th March 2015
Section 60A was inserted by paragraph 3 of Schedule 21 to the Finance Act 2014, and came into force on the day that Act was passed.