There are currently no known outstanding effects for the Finance (No. 2) Act 1992, Paragraph 9.
9U.K.In section 171(5) of that Act (which provides for the time at which duty is to be treated as payable where that cannot be ascertained for the purposes of any offence)—
(a)after “43 above" there shall be inserted “ or the relevant excise duty point ”; and
(b)at the end there shall be inserted “ or, as the case may be, as if the time when the proceedings were commenced was the relevant excise duty point. ”
Commencement Information
I1Sch. 2 para. 9 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).
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