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Statutory Instruments

1992 No. 3104 (C.96)

CUSTOMS AND EXCISE

The Finance (No. 2) Act 1992 (Commencement No. 3) Order 1992

Made

8 December 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 3(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 No. 3) Order 1992.

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(2), 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.

Leonard Harris

Commissioner of Customs and Excise

New King’s Beam House22 Upper GroundLondonSE1 9PJ

8 December 1992

Explanatory Note

(This note is not part of the Order)

This Order brings into force on 9 December 1992 certain provisions of the Finance (No. 2) Act 1992 which make additional provision for purposes connected with the protection of the revenues derived from excise duties.

Note as to Earlier Commencement Orders

NOTE AS TO EARLIER COMMENCEMENT ORDERS (This note is not part of the Order)

The following provisions of the Act have been brought into force by commencement order made before the date of this Order:

ProvisionDate of CommencementS.I. No.
s.14(2) (partially) and paras. 12 and 61(3) of Sch. 3, s.16(1) (partially) and (2) and (3)1.8.921992/1867
s.16(1) (partially) (4) and (5)1.1.931992/1867
s.626.4.931992/2624
s.1(1) to (4), (6) and (7) s.2 s.1(5) and Sch. 1 (partially), s.14(2) and Sch. 3 (partially)1.12.921992/2979