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Contents

Legislation
Finance (No. 2) Act 1992
  • Introduction
  • Part I Customs and Excise, Value Added Tax and Car Tax
  • Part II Income Tax, Corporation Tax and Capital Gains Tax
  • Part III Miscellaneous and General
  • SCHEDULE 1 Amendments relating to excise duties etc.
  • SCHEDULE 2 Protection of revenues derived from excise duties
  • SCHEDULE 3 Value added tax: abolition of fiscal frontiers etc.
  • SCHEDULE 4 Car tax: abolition of fiscal frontiers
  • SCHEDULE 5 Married couple’s allowance etc.
  • SCHEDULE 6 Group relief etc: amendments
  • SCHEDULE 7
  • SCHEDULE 8 Rights in pursuance of deposits
  • SCHEDULE 9 Friendly societies
  • SCHEDULE 10 Furnished Accommodation
  • SCHEDULE 11 Paying and collecting agents etc.
  • SCHEDULE 12 Banks etc. in compulsory liquidation
  • SCHEDULE 13
  • SCHEDULE 14 Inheritance tax
  • SCHEDULE 15 Amendments relating to oil exported directly from off-shore fields
  • SCHEDULE 16 General and Special Commissioners
  • SCHEDULE 17 Northern Ireland Electricity
  • SCHEDULE 18 Repeals
  1. UK legislation
  2. Finance (No. 2) Act 1992

Finance (No. 2) Act 1992

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.

[16th July 1992]

Most Gracious Sovereign, WE, Your Majesty’s most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty’s public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Powers to fix excise duty point.
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