LegalizeReform history
Finance (No. 2) Act 1992
27 versions
· 1992-07-16
2021-08-01
Finance (No. 2) Act 1992
Changes on 2021-08-01
@@ -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.
@@ -4996,6 +4996,8 @@
[^key-0a929f4ed84f55aa91702b22c5b03169]: Words in s. 4(5) inserted (25.1.2010) by [Policing and Crime Act 2009 (c. 26)](https://www.legislation.gov.uk/ukpga/2009/26), [ss. 99(3)(a)](https://www.legislation.gov.uk/ukpga/2009/26/section/99/3/a), [116(3)(b)](https://www.legislation.gov.uk/ukpga/2009/26/section/116/3/b); [S.I. 2010/52](https://www.legislation.gov.uk/uksi/2010/52), [art. 2](https://www.legislation.gov.uk/uksi/2010/52/article/2)
[^key-c79f2a2ce9c3ac0d5ee3ad49864cee59]: Word in s. 4(5) repealed (25.1.2010) by [Policing and Crime Act 2009 (c. 26)](https://www.legislation.gov.uk/ukpga/2009/26), [ss. 99(3)(b)](https://www.legislation.gov.uk/ukpga/2009/26/section/99/3/b), [116(3)(b)](https://www.legislation.gov.uk/ukpga/2009/26/section/116/3/b), [Sch. 8 Pt. 9](https://www.legislation.gov.uk/ukpga/2009/26/schedule/8/part/9); [S.I. 2010/52](https://www.legislation.gov.uk/uksi/2010/52), [art. 2](https://www.legislation.gov.uk/uksi/2010/52/article/2)
[^key-8dca6cfd993e4ac742f64f6a6937d74e]: Words in s. 4(5) inserted (25.1.2010) by [Policing and Crime Act 2009 (c. 26)](https://www.legislation.gov.uk/ukpga/2009/26), [ss. 99(3)(c)](https://www.legislation.gov.uk/ukpga/2009/26/section/99/3/c), [116(3)(b)](https://www.legislation.gov.uk/ukpga/2009/26/section/116/3/b); [S.I. 2010/52](https://www.legislation.gov.uk/uksi/2010/52), [art. 2](https://www.legislation.gov.uk/uksi/2010/52/article/2)
[^key-13b84a9ce6c6c9001cd9d007fb5cf2b2]: Sch. 6 paras. 1-3 repealed (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 3 Pt. 1](https://www.legislation.gov.uk/ukpga/2010/4/schedule/3/part/1) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
@@ -5046,92 +5048,94 @@
[^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)
#### Enforcement powers.
[^key-6d493157e4e30981c79ef0bff0e45c75]: S. 4 applied (with modifications) (1.8.2021) by [S.I. 1995/2518](https://www.legislation.gov.uk/uksi/1995/2518), [regs. 133M(1)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/133M/1), [133N(2)](https://www.legislation.gov.uk/uksi/1995/2518/regulation/133N/2) (as inserted by [The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715)](https://www.legislation.gov.uk/uksi/2021/715), [regs. 1](https://www.legislation.gov.uk/uksi/2021/715/regulation/1), [47](https://www.legislation.gov.uk/uksi/2021/715/regulation/47))
#### 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.
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1995-05-01
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1992-07-16
Finance (No. 2) Act 1992
original version
Text at this date