Statutory Instrument 1992 No. 1867 (C.61)

The Finance (No. 2) Act 1992 (Commencement) Order 1992

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© Crown Copyright 1992

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1992 No. 1867 (C.61)

VALUE ADDED TAX CAR TAX

The Finance (No. 2) Act 1992 (Commencement) Order 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(3), 16(6) and 18(2) of the Finance (No. 2) Act 1992^[1] and of all other powers enabling them in that behalf, hereby make the following Order:

    1.    This Order may be cited as the Finance (No. 2) Act 1992 (Commencement) Order 1992.

    2.    In this Order and the Schedule hereto—
"the Act" means the Finance (No. 2) Act 1992;


"the 1983 Act" means the Value Added Tax Act 1983^[2].

    3.    The provisions of the Act specified in Part I of the Schedule to this Order shall come into force, to the extent therein specified, on 1st August 1992.

    4.    The provisions of the Act specified in Part II of the Schedule to this Order shall come into force, to the extent therein specified, on 1st January 1993.

Leonard Harris

Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ

30th July 1992

[1] 1992 c. 48. back

[2] 1983 c. 55. back

Explanatory Note