Reform 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

Changes on 2006-12-31

@@ -4856,7 +4856,7 @@
## 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.
@@ -4868,7 +4868,7 @@
#### Information relating to distributions.
#### Employee share schemes: special benefits.
#### Employee share ownership trusts.
#### Deep gain securities.
@@ -5640,7 +5640,7 @@
[^key-68c609b111c2fadf57022cc0bdfed0bd]: [S. 54](https://www.legislation.gov.uk/ukpga/1992/48/section/54) repealed (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by [Income Tax (Earnings and Pensions) Act 2003 (c. 1)](https://www.legislation.gov.uk/ukpga/2003/1), [s. 723](https://www.legislation.gov.uk/ukpga/2003/1/section/723), [Sch. 8 Pt. 1](https://www.legislation.gov.uk/ukpga/2003/1/schedule/8/part/1) (with [Sch. 7](https://www.legislation.gov.uk/ukpga/2003/1/schedule/7))
[^key-29c0a0900294da53be9a281df9356567]: [S. 65(2)(ab)](https://www.legislation.gov.uk/ukpga/1992/48/section/65/2/ab) omitted (17.9.2004) (with effect in accordance with reg. 1 of the amending S.I.) by virtue of [The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200)](https://www.legislation.gov.uk/uksi/2004/2200), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2200/regulation/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2004/2200/regulation/8/2)
[^key-29c0a0900294da53be9a281df9356567]: S. 65(2)(ab) omitted (17.9.2004) (with effect in accordance with reg. 1 of the amending S.I.) by virtue of [The Overseas Life Insurance Companies Regulations 2004 (S.I. 2004/2200)](https://www.legislation.gov.uk/uksi/2004/2200), [regs. 1(1)](https://www.legislation.gov.uk/uksi/2004/2200/regulation/1/1), [8(2)](https://www.legislation.gov.uk/uksi/2004/2200/regulation/8/2)
[^key-124fcff14e34a9142406b75846ed39b3]: [Sch. 10](https://www.legislation.gov.uk/ukpga/1992/48/schedule/10) 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. 1 para. 461](https://www.legislation.gov.uk/ukpga/2005/5/schedule/1/paragraph/461), [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))
@@ -5662,18 +5662,20 @@
[^key-d919683270797b7e3831f2899bc1bda2]: Ss. 40A-43 repealed (19.7.2006) (with effect in accordance with Sch. 26 Pt. 3(4) Note 1 of the amending Act) by [Finance Act 2006 (c. 25)](https://www.legislation.gov.uk/ukpga/2006/25), [Sch. 26 Pt. 3(4)](https://www.legislation.gov.uk/ukpga/2006/25/schedule/26/part/3/4)
#### Enforcement powers.
[^key-c5e5c9963be98f39e8222b184e60effc]: S. 65 modified (31.12.2006) (with effect in accordance with reg. 1 of the amending S.I.) by [The Overseas Life Insurance Companies Regulations 2006 (S.I. 2006/3271)](https://www.legislation.gov.uk/uksi/2006/3271), [regs. 1](https://www.legislation.gov.uk/uksi/2006/3271/regulation/1), [33](https://www.legislation.gov.uk/uksi/2006/3271/regulation/33)
#### 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.
#### Powers of inspection.
#### Employee share schemes: special benefits.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
@@ -5682,7 +5684,7 @@
#### Friendly societies.
#### Paying and collecting agents etc.
#### Qualifying maintenance payments: maintenance assessments etc.
#### Friendly societies.
@@ -5692,24 +5694,24 @@
#### 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.
#### Charge and rate of corporation tax for 1992.
#### Married couple’s allowance etc.
#### 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.
These repeals have effect as from 1st January 1993.
This repeal has effect in accordance with section 11 of this Act.
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