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The Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992
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PART II
Provisions of the Act
Subject matter of provisions
Section 1(5) and Schedule 1, except paragraphs 9 to 11
Excise duty: Abolition of fiscal frontiers
etc.
Section 14(2) and Schedule 3
Value added tax: Abolition of fiscal frontiers