2.—(1) Subject to the provisions of paragraph (2) below, section 3 and Schedule 2 to the Finance (No. 2) Act 1992 shall come into force on 9 December 1992.

(2) Paragraph (1) above, so far as it brings into force so much of paragraph 8 of Schedule 2 to the Finance (No. 2) Act 1992 as inserts a new section 170B in the Customs and Excise Management Act 1979(1), shall do so for all purposes except the purpose of beer duty; and, accordingly, that paragraph shall not have the effect of bringing into force the repeals mentioned in note 4 of Part I of Schedule 18 to the Finance (No. 2) Act 1992.

(1)

1979 c. 2.