2
For the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled under any provision contained in regulations by virtue of section 2 of the Finance (No.2) Act 19922, and the cancellation occurs after 31st May 2009, the day appointed as the day on which the following paragraphs of Schedule 2 to the Finance Act 1998 come into force is 1st June 2009—
a
paragraph 6; and
b
paragraphs 8(1) and (3), 9(1) and (4) and 10(c), insofar as those paragraphs insert references to section 2 of the Finance (No.2) Act 1992.