http://www.legislation.gov.uk/uksi/1992/2979/article/3/made

The Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992

Excise duties

Tax

VAT

King's Printer of Acts of Parliament

2015-02-25

CUSTOMS AND EXCISE

VALUE ADDED TAX

This Order brings into force on 1st December 1992 certain provisions of the Finance (No. 2) Act 1992 relating to excise duty and value added tax. Certain provisions which amend various Acts so as to insert, amend or substitute powers to make orders or regulations or to publish notices are brought into force. Also, in relation to excise duty, the powers to fix duty points and to provide for drawback are introduced.