Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992

As Enacted Cited authorities 2 Cited in Amendments 2 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 1992/2979
Year1992

1992 No. 2979 (C.93)

CUSTOMS AND EXCISE

VALUE ADDED TAX

The Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992

Made 30th November 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 1(8), 2(6), 14(3) and (4) of the Finance (No. 2) Act 19921and of all other powers enabling them in that behalf, hereby make the following Order:

This Order may be cited as the Finance ( No. 2) Act 1992...
S-1 This Order may be cited as the Finance ( No. 2) Act 1992...

1. This Order may be cited as the Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992.

Interpretation
S-2 Interpretation

Interpretation

2. In this Order and the Schedule hereto—

“the Act” means the Finance (No. 2) Act 1992;

“the 1983 Act” means the Value Added Tax Act 19832.

Commencement

Commencement

S-3 The provisions of the Act specified in the first column of...

3. The provisions of the Act specified in the first column of Part I of the Schedule to this Order shall come into force on 1st December 1992.

S-4 Insofar as they amend, substitute, insert or otherwise affect...

4. Insofar as they amend, substitute, insert or otherwise affect any provision of any Act which confers a power to make any order or regulations or to publish any notice, the provisions of the Act specified in the first column of Part II of the Schedule to this Order shall come into force, insofar as they are not already in force, on 1st December 1992.

Transitional provisions
S-5 Transitional provisions

Transitional provisions

5. Notwithstanding the effect of any provision brought into force by this Order which affects the 1983 Act, any orders, regulations or notices made under any power conferred by a provision of that Act and which are in force on 30th November 1992 shall remain fully in force until 31st December 1992.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House,

22 Upper Ground,

London SE1 9PJ

30th November 1992

SCHEDULE

PROVISIONS COMING INTO FORCE ON 1st DECEMBER 1992

1 PART I

PART I

Provisions of the Act

Subject matter of provisions

Section 1(1) to (4), (6) and (7)

Excise duty: Powers to fix excise duty point

Section 2

Excise duty: Power to provide for drawback
2 PART II

PART II

Provisions of the Act

Subject matter of provisions

Section 1(5) and Schedule 1, except paragraphs 9 to 11

Excise duty: Abolition of fiscal frontiers etc.

Section 14(2) and Schedule 3

...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT