The Finance Act 1994, section 7, (Appointed Day) (No. 2) Order 1994
This Order appoints 31st August 1994 as the day on which section 7(1)(b) of the Finance Act 1994 (c. 9) (“section 7(1)(b)”) comes into force. Section 7(1)(b) extends the jurisdiction of VAT and duties tribunals to matters relating to customs and excise.