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

PART II

Provisions of the ActSubject matter of provisions
Section 1(5) and Schedule 1, except paragraphs 9 to 11Excise duty: Abolition of fiscal frontiers etc.
Section 14(2) and Schedule 3Value added tax: Abolition of fiscal frontiers