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Finance (No. 2) Act 1992

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Changes over time for: Paragraph 6

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There are currently no known outstanding effects for the Finance (No. 2) Act 1992, Paragraph 6. Help about Changes to Legislation

6U.K.In section 129 of that Act (power to remit or repay duty on denatured goods)—

(a)in paragraph (b) of subsection (1) for “warehoused" there shall be substituted “ chargeable with a duty the requirement to pay which has not yet taken effect ”; and

(b)after that subsection there shall be inserted the following subsection—

(1A)The reference in subsection (1) above to goods which are chargeable with a duty the requirement to pay which has not yet taken effect shall be construed as a reference to any goods which are warehoused or, in the application of that section in relation to a duty of excise, to any goods at a time, before the excise duty point for those goods, when they are chargeable with such a duty.

Commencement Information

I1Sch. 2 para. 6 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).

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