Finance (No. 2) Act 1992

Part I U.K. Excise duties: general

Commencement Information

I1 Sch. 18 Pt. I partly in force; Sch. 18 Pt. I not in force at Royal Assent see. s. 82 and notes 1-6 below.

Chapter	Short title	Extent of repeal
1979 c. 2.	The Customs and Excise Management Act 1979.	Section 100H(1)(f).
		In section 117— (a) the word “relevant", in the first place where it occurs in subsection (1) and where it occurs in subsections (2)(a) and (5);and (b) the definition of “relevant excise duty" in subsection (8).
1979 c. 4.	The Alcoholic Liquor Duties Act 1979.	Section 41A(7)(d).
		Section 52.
1981 c. 35.	The Finance Act 1981.	In Schedule 8, in paragraph 2(d), sub-paragraph (ii) and the word “and" immediately preceding that sub-paragraph.
1986 c. 41.	The Finance Act 1986.	In Schedule 3, paragraphs 2 and 6.
1991 c. 31.	The Finance Act 1991.	In Schedule 2, paragraph 17.

1 U.K. The repeal of section 100H(1)(f) of the Customs and Excise Management Act 1979 comes into force with paragraph 6 of Schedule 1 to this Act and is subject to sub-paragraph (2) of that paragraph.

Commencement Information

I2 Sch. 1 para. 6(1)(a) of this Act wholly in force at 1.12.1992 by virtue of S.I. 1992/2979, art. 4, Sch. Pt. II.

2 U.K. The repeals in section 117 of the Customs and Excise Management Act 1979 come into force with paragraph 5 of Schedule 2 to this Act.

Commencement Information

I3 Sch. 2 para. 5 of this Act wholly in force at 9.12.1992 by S.I. 1992/3104, art. 2(1).

3 U.K. The repeal of section 41A(7)(d) of the Alcoholic Liquor Duties Act 1979 comes into force with paragraph 10 of Schedule 1 to this Act and is subject to sub-paragraph (2) of that paragraph.

4 U.K. The repeals of section 52 of the Alcoholic Liquor Duties Act 1979 and of paragraph 17 of Schedule 2 to the Finance Act 1991 come into force with so much of paragraph 8 of Schedule 2 to this Act as inserts a new section 170B in the Customs and Excise Management Act 1979.

5 U.K. The repeal in Schedule 8 to the Finance Act 1981 comes into force with paragraph 2(6) of Schedule 2 to this Act.

Commencement Information

I4 Sch. 2 para. 2(6) of this Act wholly in force at 9.12.1992 by S.I. 1992/3104, art. 2(1).

6 U.K. The repeals of paragraphs 2 and 6 of Schedule 3 to the Finance Act 1986 come into force with sub-paragraphs (1) and (3), respectively, of paragraph 2 of Schedule 2 to this Act.

Commencement Information

I5 Sch. 2 para. 2(1)(3) of this Act wholly in force at 9.12.1992 by S.I. 1992/3104, art. 2(1).