
1 
This Order may be cited as the Finance Act 1993, section 4, (Appointed Day) Order 1994.
2 
The day appointed as the day on which section 4(2)(b) and (d) and (3) comes into force is 1st January 1995.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London,
SE1 9PJ
23rd November 1994