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
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
Changes on 2005-04-07
@@ -5020,7 +5020,7 @@
## Part XII — National loans
#### Power to provide for drawback of excise duty.
#### Powers to fix excise duty point.
#### Tobacco products duty: retail price of cigarettes.
@@ -5032,12 +5032,12 @@
#### Information relating to distributions.
#### Employee share schemes: special benefits.
#### Deep gain securities.
#### Employee share ownership trusts.
#### Deep gain securities.
#### Employee share ownership trusts.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 40A
@@ -5138,7 +5138,7 @@
- (c) is irrevocable.
- (4) Notice under subsection (3)(b) above must be given not later than two years after the end of the relevant period in which the master version of the film is completed.
- (4) Notice under subsection (3)(b) above must be given not later than two years after the end of the relevant period in which the original master version of the film is completed.
- (5) In subsection (4) above “*relevant period*” has the same meaning as in section 40B above.
@@ -5148,7 +5148,7 @@
- (b) if the expenditure in question was incurred on the acquisition of the original master version and it was acquired after the time mentioned in paragraph (a) above, at the time it was acquired.
- (7) An election may not be made under this section in relation to expenditure on the original master version of a film if a claim has been made in respect of any of that expenditure under section 41 or 42 below or any of that expenditure is deducted under any of sections 137 to 140 of ITTOIA 2005 (corresponding income tax provisions).
- (7) An election may not be made under this section in relation to expenditure on the original master version of a film if a claim has been made in respect of any of that expenditure under section 41 or 42 below or any of that expenditure is deducted under any of sections 137 to 140 of ITTOIA 2005 (corresponding income tax provisions) .
#### Transfer of a UK trade: amendment of 1970 Act.
@@ -6120,18 +6120,20 @@
[^key-ad694eab04e20970e748ddd98766d834]: [S. 60](https://www.legislation.gov.uk/ukpga/1992/48/section/60) repealed (6.4.2005) by [Income Tax (Trading and Other Income) Act 2005 (c. 5)](https://www.legislation.gov.uk/ukpga/2005/5), [s. 883(1)](https://www.legislation.gov.uk/ukpga/2005/5/section/883/1), [Sch. 3](https://www.legislation.gov.uk/ukpga/2005/5/schedule/3) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2005/5/schedule/2))
#### Protection of revenues derived from excise duties.
[^key-5243b51f92fae86dce19dd9e863cf6b7]: Words in s. 40D(4) substituted (with effect in accordance with Sch. 3 para. 31(1) of the amending Act) by [Finance Act 2005 (c. 7)](https://www.legislation.gov.uk/ukpga/2005/7), [Sch. 3 para. 21(3)](https://www.legislation.gov.uk/ukpga/2005/7/schedule/3/paragraph/21/3)
#### Enforcement powers.
#### Tobacco products duty: retail price of cigarettes.
#### Amendments relating to new beer duty regime.
#### Vehicles excise duty: goods vehicles.
#### Search of aircraft.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Powers of inspection.
#### Powers of inspection.
#### Employee share schemes: special benefits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -6140,7 +6142,7 @@
#### Friendly societies.
#### Qualifying maintenance payments: maintenance assessments etc.
#### Paying and collecting agents etc.
#### Friendly societies.
@@ -6150,22 +6152,22 @@
#### Transfer of a UK trade: amendment of 1970 Act.
#### Oil extraction activities: extended transportation.
#### Foreign earnings.
#### Foreign earnings.
These repeals have effect as from 1st January 1993.
#### Married couple’s allowance etc.
#### Charge and rate of corporation tax for 1992.
#### Information relating to distributions.
#### Rights in pursuance of deposits.
#### Transfer of a non-UK trade: amendment of 1970 Act.
#### The Arbitration Convention.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Transfer of a UK trade: amendment of 1970 Act.
#### Transfer of a non-UK trade.
#### Friendly societies.
These repeals have effect as from 1st January 1993.
This repeal has effect in accordance with section 11 of this Act.
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