- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/1995)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance (No. 2) Act 1992.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part I Customs and Excise, Value Added Tax and Car Tax
Part II Income Tax, Corporation Tax and Capital Gains Tax
Part III Miscellaneous and General
SCHEDULES
Amendments relating to excise duties etc.
The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)
Protection of revenues derived from excise duties
The Customs and Excise Management Act 1979 (c. 2)
1.In section 1(1) of the Customs and Excise Management Act...
2.(1) In section 93 of that Act (regulation of warehouses...
3.In section 100(2) of that Act (forfeiture in respect of...
5.In section 117 of that Act (execution of distress against...
7.In section 170 of that Act (fraudulent evasion of duty),...
The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)
Value added tax: abolition of fiscal frontiers etc.
28.(1) In subsection (2A) of section 27 (application to the...
29.In paragraph (c) of section 29(1) (tax on importation payable...
30.(1) In subsection (2) of section 29A (supplies to groups),...
32.(1) In subsection (3) of section 31 (business carried on...
33.In section 32 (agents etc.), for subsection (2) there shall...
34.After section 32 there shall be inserted the following sections—...
35.For section 35 (supplies of dutiable goods in warehouse) there...
36.(1) In subsection (1) of section 36 (capital goods), after...
37.For section 37 (trading stamp schemes) there shall be substituted...
38.In section 38 (which gives effect to Schedule 7), after...
41.(1) In subsection (1) of section 41 (supplies spanning change...
42.(1) In subsection (1) of section 43 (failure of resolution...
43.In section 46 (service of notices), for the words from...
44.After section 46 there shall be inserted the following sections—...
45.After section 47 there shall be inserted the following section—...
47.In section 49 (refund of tax to Government of Northern...
Registration in respect of supplies
49.(1) In each of sub-paragraphs (1) and (4)(b) of paragraph...
50.After paragraph 1A of that Schedule there shall be inserted...
51.(1) In sub-paragraph (1) of paragraph 2 of that Schedule...
52.In paragraph 3(3) of that Schedule (notification of liability to...
54.In paragraph 7 of that Schedule (notification of end of...
55.In paragraph 7A of that Schedule (notification of end of...
56.(1) In sub-paragraph (1) of paragraph 8A of that Schedule...
57.(1) In sub-paragraph (1) of paragraph 9 of that Schedule...
58.(1) In sub-paragraph (1) of paragraph 11 of that Schedule...
Registration in respect of supplies and acquisitions from other member States
Administration, collection and enforcement
64.(1) In paragraph 2 of Schedule 7 (regulations about accounting...
65.In paragraph 3 of that Schedule (computer records of particulars...
66.(1) In sub-paragraph (2A) of paragraph 4 of that Schedule...
67.After paragraph 4 of that Schedule there shall be inserted...
68.In paragraph 5(2) of that Schedule (requirement of security), at...
69.In paragraph 6 of that Schedule (enforcement and recovery of...
70.In paragraph 7(1) of that Schedule (duty to keep records),...
71.(1) In sub-paragraph (2) of paragraph 8 of that Schedule...
72.In paragraph 9(1) of that Schedule (power to take samples),...
73.In paragraph 10(2) of that Schedule (power of entry to...
74.In paragraph 11(1) of that Schedule (evidence by certificate), after...
78.In section 14(5B)(b) (references to input tax for purposes of...
79.After section 14A there shall be inserted the following section—...
80.(1) In subsection (1) of section 15 (penalties for breach...
81.In section 17(1) (penalties for breach of regulatory provisions)—
82.After section 17 there shall be inserted the following section—...
Car tax: abolition of fiscal frontiers
2.(1) In subsection (1) of section 1 (vehicles charged to...
3.In section 4 (registration of makers and importers of chargeable...
5.(1) In section 7 (remission of tax on certain vehicles),...
6.In section 9 (interpretation), after “in this Act-" there shall...
7.(1) In Schedule 1 (administration and collection), after paragraph 1...
8.In paragraph 6 of Schedule 2 (transitional provisions for vehicles...
Married couple’s allowance etc.
2.The following sections shall be substituted for section 257B (transfer...
3.In section 257D (transitional relief: husband with excess allowances) in...
4.In section 257F (transitional relief: separated couples), for “section 257B"...
5.(1) Section 259 (additional relief in respect of children) shall...
6.The following section shall be inserted after section 261— Additional...
7.The provisions of section 262 (widow’s bereavement allowance) shall become...
8.(1) Section 265 (blind person’s allowance) shall be amended as...
6.(1) Sub-paragraph (2) below shall apply where either of the...
7.Paragraph 2 above shall apply where the option arrangements are...
8.Paragraph 3 above shall apply in accordance with paragraphs 6...
9.Subject to the repeals made by the Taxation of Chargeable...
10.The Taxation of Chargeable Gains Act 1992 shall have effect,...
1.Schedule 11 to the Finance Act 1989 (deep gain securities)...
2.In paragraph 1 (definition of deep gain securities) for sub-paragraph...
3.In paragraph 2 (definition of qualifying indexed securities) in sub-paragraph...
4.The following shall be inserted after paragraph 19— Early redemption:...
5.(1) In paragraph 21 (non-gilts: special rules) in sub-paragraph (3)...
6.The following shall be inserted after paragraph 22B— No particular...
7.The amendments made by this Schedule shall be deemed always...
8.Any such adjustment as is appropriate in consequence of this...
Rights in pursuance of deposits
Amendments of the Taxes Act 1988
2.(1) Section 266 (personal reliefs: life assurance premiums) shall be...
3.(1) Section 376 (mortgage interest relief at source: qualifying borrowers...
4.In section 459 (exemption from tax for unregistered friendly societies...
5.(1) Section 460 (exemption from tax for registered friendly societies...
6.In section 461 (taxation of registered friendly societies in respect...
7.The following sections shall be inserted after section 461— Taxation...
8.(1) Section 462 (conditions for tax exempt business) shall be...
9.In section 462A (election as to tax exempt business) the...
10.In section 463 (life or endowment business: application of the...
11.(1) Section 464 (maximum benefits payable to members) shall be...
12.In section 465 (old societies) the following subsection shall be...
13.The following section shall be inserted after section 465— Assets...
14.(1) Section 466 (interpretation of sections 459 to 465) shall...
15.In section 539 (life policies etc: introductory) in subsection (3)...
16.In section 599 (charge to tax: commutation of entire pension...
17.In section 630 (personal pension schemes: interpretation) for paragraph (b)...
18.(1) Schedule 14 (provisions ancillary to section 266) shall be...
19.(1) Schedule 15 (qualifying policies) shall be amended as follows....
Paying and collecting agents etc.
1.(1) Section 123 of the Taxes Act 1988 (foreign dividends)...
2.(1) Schedule 3 to that Act (machinery for assessment, charge...
3.In section 86 of the Taxes Management Act 1970 (interest...
4.In section 98 of the Taxes Management Act 1970 (penalties...
6.This Schedule shall have effect in relation to transactions effected...
Capital allowances: enterprise zones
Buildings and structures purchased before use
2.After section 10 (purchases of buildings and structures) there shall...
3.In section 1 (buildings and structures in enterprise zones) in...
4.In section 6 (buildings and structures in enterprise zones) subsection...
5.In section 10, at the beginning of subsection (1) there...
6.After that subsection there shall be inserted the following subsection—...
7.After subsection (3) of that section there shall be inserted...
Amendments relating to oil exported directly from off-shore fields
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