Finance Act 1992
Excise duties
1 Spirits, beer, wine, made-wine and cider.
2 Tobacco products.
3 Hydrocarbon oil.
4 Vehicles excise duty.
5 General betting duty.
Value added tax
6 Payments on account.
7 Serious misdeclaration, default surcharge, etc.
Car tax
8 Reduction of rates.
Income tax
9 Lower rate.
10 Charge etc. for 1992-93.
General
11 Short title and interpretation.
SCHEDULE Table of rates of duty on wine and made-wine

Finance Act 1992

1992 c. 20

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

Most Gracious Sovereign,

Annotations:
Commencement Information
I1

Act partly in force at Royal Assent, partly retrospective; all in force by 1.4.1992; see individual sections. Note some provisions come into force at specific times of day.