Statutory Instrument 1992 No. 2979 (C.93)

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

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1992 No. 2979 (C.93)

CUSTOMS AND EXCISE

VALUE ADDED TAX

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

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 1(8), 2(6), 14(3) and (4) 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 No. 2 and Transitional Provisions) Order 1992.

Interpretation
    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].

Commencement
    3.    The provisions of the Act specified in the first column of Part I of the Schedule to this Order shall come into force on 1st December 1992.

    4.    Insofar as they amend, substitute, insert or otherwise affect any provision of any Act which confers a power to make any order or regulations or to publish any notice, the provisions of the Act specified in the first column of Part II of the Schedule to this Order shall come into force, insofar as they are not already in force, on 1st December 1992.

Transitional provisions
    5.    Notwithstanding the effect of any provision brought into force by this Order which affects the 1983 Act, any orders, regulations or notices made under any power conferred by a provision of that Act and which are in force on 30th November 1992 shall remain fully in force until 31st December 1992.

Leonard Harris

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

30th November 1992

[1] 1992 c. 48. back

[2] 1983 c. 55. back

Explanatory Note