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Finance (No. 2) Act 1992

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Changes over time for: Paragraph 5

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Changes to legislation:

There are currently no known outstanding effects for the Finance (No. 2) Act 1992, Paragraph 5. Help about Changes to Legislation

5U.K.In section 117 of that Act (execution of distress against revenue traders in respect of relevant excise duty)—

(a)the word “relevant", in the first place where it occurs in subsection (1) and where it occurs in subsections (2)(a) F1. . ., shall be omitted;

(b)for the words “a relevant" in subsections (1)(a) and (3) there shall be substituted “ any ”; and

(c)the definition of “relevant excise duty" in subsection (8) shall be omitted.

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I1Sch. 2 para. 5 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).

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