LegalizeReform history
Finance (No. 2) Act 1992
27 versions
· 1992-07-16
2021-08-01
Finance (No. 2) Act 1992
2020-12-31
Finance (No. 2) Act 1992
2020-12-17
Finance (No. 2) Act 1992
Changes on 2020-12-17
@@ -114,15 +114,15 @@
##### 4
- (1) Except in a case falling within subsection (1A) or (2) below, the powers to which this section applies shall not be exercisable in relation to any person or thing entering or leaving the United Kingdom so as to prevent, restrict or delay the movement of that person or thing between different member States.
- (1A) The first case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power in order to ascertain whether the movement in question is or is not in fact between different member States.
- (1) Except in a case falling within subsection (1A) or (2) below, the powers to which this section applies shall not be exercisable in relation to any person or thing entering or leaving the United Kingdom Northern Ireland so as to prevent, restrict or delay the movement of that person or thing between different Northern Ireland and a member State or between member States.
- (1A) The first case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power in order to ascertain whether the movement in question is or is not in fact between different Northern Ireland and a member State or between member States.
- (2) The second case in which a power to which this section applies may be exercised as mentioned in subsection (1) above is where it is necessary to exercise the power for purposes connected with—
- (a) securing the collection of any EU customs duty or giving effect to any EU legislation relating to any such duty;
- (b) the enforcement of any prohibition or restriction for the time being in force by virtue of any EU legislation with respect to the movement of goods into or out of the member States; ...
- (a) securing the collection of any EU customs duty or giving effect to any EU legislation Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018) relating to any such duty;
- (b) the enforcement of any prohibition or restriction for the time being in force by virtue of any EU legislation provision of Union customs legislation with respect to the movement of goods into or out of the member States; ...
- (c) the enforcement of any prohibition or restriction for the time being in force by virtue of any enactment with respect to the importation or exportation of goods into or out of the United Kingdom; or
@@ -4232,7 +4232,7 @@
## Part XII — National loans
#### Powers to fix excise duty point.
#### Power to provide for drawback of excise duty.
#### Tobacco products duty: retail price of cigarettes.
@@ -5036,92 +5036,106 @@
[^M_F_c6f966ce-6124-46cd-9011-377ae8ed7f38]: Sch. 6 para. 3 repealed (28.7.2000 with effect as mentioned in Sch. 40 Pt. II(11) Note 3 of the amending Act) by [2000 c. 17](https://www.legislation.gov.uk/ukpga/2000/17), [s. 156](https://www.legislation.gov.uk/ukpga/2000/17/section/156), [Sch. 40 Pt. II(11)](https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/11)
#### Enforcement powers.
[^key-28cab3369667f477bb1833925fba970d]: Words in [s. 4(1)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(2)(a)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/2/a) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-e357ecce0b867cf17d9617bbdcdec894]: Words in [s. 4(1)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/1) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(2)(b)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/2/b) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-005c60dd66067dd27c0ed87a0035949e]: Words in [s. 4(1A)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/1A) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(3)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/3) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-6650a5684fb5af089ba65e1f8f92139f]: Word in [s. 4(2)(a)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/2/a) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(4)(a)(i)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/4/a/i) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-bdcd05d1b52d9476548d829e54fdb8ef]: Words in [s. 4(2)(a)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/2/a) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(4)(a)(ii)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/4/a/ii) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-9f5992de05a09b80c30ec05e8b9f9834]: Words in [s. 4(2)(b)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/2/b) substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(4)(b)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/4/b) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
[^key-4f81f203a22169bb3222d44bb0f41b4d]: Words in [s. 4(5)](https://www.legislation.gov.uk/ukpga/1992/48/section/4/5) omitted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by virtue of [Taxation (Post-transition Period) Act 2020 (c. 26)](https://www.legislation.gov.uk/ukpga/2020/26), [s. 11(1)(e)](https://www.legislation.gov.uk/ukpga/2020/26/section/11/1/e), [Sch. 1 para. 13(5)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13/5) (with [Sch. 2 para. 7(7)-(9)](https://www.legislation.gov.uk/ukpga/2020/26/schedule/2/paragraph/7/7)); [S.I. 2020/1642](https://www.legislation.gov.uk/uksi/2020/1642), [reg. 9](https://www.legislation.gov.uk/uksi/2020/1642/regulation/9)
#### Protection of revenues derived from excise duties.
#### Tobacco products duty: retail price of cigarettes.
#### Search of aircraft.
#### Amendments relating to new beer duty regime.
#### Vehicles excise duty: goods vehicles.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Powers of inspection.
#### Employee share schemes: special benefits.
#### Oil extraction activities: extended transportation.
#### Oil extraction activities: extended transportation.
#### Friendly societies.
#### Qualifying maintenance payments: maintenance assessments etc.
#### Friendly societies.
#### Qualifying maintenance payments: extension to member States.
These repeals have effect as from 1st January 1993.
#### Transfer of a UK trade: amendment of 1970 Act.
#### Foreign earnings.
#### Foreign earnings.
These repeals have effect as from 1st January 1993.
#### Powers of inspection.
#### Information relating to distributions.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Powers of inspection.
#### Transfer of a UK trade: amendment of 1970 Act.
#### Oil extraction activities: extended transportation.
#### Friendly societies.
These repeals have effect as from 1st January 1993.
This repeal has effect in accordance with section 11 of this Act.
#### Charge and rate of corporation tax for 1992.
#### Employee share schemes: special benefits.
#### Foreign earnings.
#### Transfer of a non-UK trade: amendment of 1970 Act.
#### Oil extraction activities: extended transportation.
#### Friendly societies.
#### Qualifying maintenance payments: maintenance assessments etc.
#### Friendly societies.
#### Qualifying maintenance payments: extension to member States.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect as from 1st January 1993.
#### Transfer of a UK trade: amendment of 1970 Act.
#### Foreign earnings.
#### Foreign earnings.
These repeals have effect as from 1st January 1993.
#### Transfer of a non-UK trade: amendment of 1970 Act.
#### The Arbitration Convention.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Information relating to distributions.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Transfer of a UK trade: amendment of 1970 Act.
#### Oil extraction activities: extended transportation.
#### Friendly societies.
These repeals have effect as from 1st January 1993.
This repeal has effect in accordance with section 11 of this Act.
#### Married couple’s allowance etc.
These repeals have effect as from 1st January 1993.
#### Employee share schemes: special benefits.
#### Transfer of a non-UK trade: amendment of 1970 Act.
#### Oil extraction activities: extended transportation.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### The Arbitration Convention.
These repeals have effect as from 1st January 1993.
These repeals have effect as from 1st January 1993.
#### Transfer of a non-UK trade: amendment of 1970 Act.
#### The Arbitration Convention.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals have effect as from 1st January 1993.
This repeal has effect in accordance with section 11 of this Act.
These repeals have effect as from 1st January 1993.
#### Employee share ownership trusts.
#### Transfer of a UK trade: amendment of 1970 Act.
#### The Arbitration Convention.
These repeals have effect as from 1st January 1993.
These repeals have effect as from 1st January 1993.
These repeals have effect as from 1st January 1993.
2013-01-31
Finance (No. 2) Act 1992
2011-04-22
Finance (No. 2) Act 1992
2010-04-01
Finance (No. 2) Act 1992
2010-01-25
Finance (No. 2) Act 1992
2009-10-01
Finance (No. 2) Act 1992
2009-07-21
Finance (No. 2) Act 1992
2009-06-01
Finance (No. 2) Act 1992
2009-04-01
Finance (No. 2) Act 1992
2009-02-21
Finance (No. 2) Act 1992
2008-09-01
Finance (No. 2) Act 1992
2008-07-21
Finance (No. 2) Act 1992
2007-07-19
Finance (No. 2) Act 1992
2007-04-06
Finance (No. 2) Act 1992
2006-12-31
Finance (No. 2) Act 1992
2006-07-19
Finance (No. 2) Act 1992
2006-03-30
Finance (No. 2) Act 1992
2005-04-07
Finance (No. 2) Act 1992
2005-04-06
Finance (No. 2) Act 1992
2004-12-02
Finance (No. 2) Act 1992
2004-09-17
Finance (No. 2) Act 1992
2003-04-06
Finance (No. 2) Act 1992
2002-07-24
Finance (No. 2) Act 1992
1995-05-01
Finance (No. 2) Act 1992
1992-07-16
Finance (No. 2) Act 1992
original version
Text at this date