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There are currently no known outstanding effects for the The Value Added Tax (Payments on Account) Order 1993, Introductory Text.
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Order made by the Treasury, laid before the House of Commons under section 45(3) of the Value Added Tax Act 1983, for approva l by a resolution of that House within twenty-eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.
Statutory Instruments
VALUE ADDED TAX
Made
9th August 1993
Laid before the House of Commons
9th August 1993
Coming into force
2nd September 1993
Whereas the Treasury consider it desirable to make an order under section 38C of the Value Added Tax Act 1983(1) in the interests of the national economy:
Now, therefore, the Treasury, in exercise of the powers conferred on them by section 38C(1), (2), (4) and (5) of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Order:
1983 c. 55; section 38C was inserted by section 6 of the Finance Act 1992 (c. 20).
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