Finance (No. 2) Act 1992 (c. 48)

SCHEDULES

SCHEDULE 3 U.K. Value added tax: abolition of fiscal frontiers etc.

Commencement Information

I1 Sch. 3 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.8.1992 by S.I. 1992/1867, art. 3, Sch. Pt. I; Sch. 3 partly in force at 1.12.1992 S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).

Part II U.K. Amendments of the Finance Act 1985 (c. 54)

Interest on tax U.K.

83 In section 18(1)(c) (interest recovered or recoverable on assessment), after “principal Act" there shall be inserted “ or under paragraph 8 of Schedule 1B to that Act ”.

Commencement Information

I2 Sch. 3 para. 83 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).