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The Shipbuilders' Relief (Specified Structures) (Amendment) Order 1992
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Statutory Instruments
1992 No. 1918
CUSTOMS AND EXCISE
The Shipbuilders' Relief (Specified Structures) (Amendment) Order 1992
Made
31st July 1992
Laid before the House of Commons
5th August 1992
Coming into force
31st December 1994
The Treasury in exercise of the powers conferred on them by section 2(5)(b) of the Finance Act 1966(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Shipbuilders' Relief (Specified Structures) (Amendment) Order 1992 and shall come into force on 31st December 1994.
2. The Shipbuilders' Relief (Specified Structures) Order 1966(2) shall be amended as follows—
(a)In article 1 paragraph (a) for the words “100 tons” there shall be substituted the words “100 tonnes”.
(b)In article 1 paragraph (b) for the words “100 tons” there shall be substituted the words “100 tonnes”.
Tim Wood
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
31st July 1992
Explanatory Note
(This note is not part of the Order)
This Order amends the provisions which apply Shipbuilders' Relief to any floating dock with a lifting capacity of not less than 100 tons and to any drilling rig which, as delivered but excluding fuel and water, was of a total weight of not less than 100 tons. From 31st October 1994 references to the imperial weight of 100 tons will be replaced with references to the metric equivalent of 100 tonnes.
This change is made in order to comply with Council Directive 80/181/EEC (OJ No. L39, 15.2.80, p.40) as amended by Council Directive 89/617/EEC (OJ No. L357, 7.12.89, p.28), which requires Member States to replace references in legislation to most imperial measurements by metric counterparts.
(1)
(2)
S.I. 1966/1027.
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