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Legislation
Finance (No. 2) Act 1992

Crossheading Abolition of fiscal frontiers etc.

  • Section 1 Powers to fix excise duty point.
  • Section 2 Power to provide for drawback of excise duty.
  • Section 3 Protection of revenues derived from excise duties.
  • Section 4 Enforcement powers.
  • Section 5 Controls of persons entering the United Kingdom.
  1. Abolition of fiscal frontiers etc.
  2. Protection of revenues derived from excise duties.

Section 3 | Protection of revenues derived from excise duties.

From legislation.gov.uk

(1)Schedule 2 to this Act (which makes additional provision for purposes connected with the protection of the revenues derived from excise duties) shall have effect.

(2)This section and Schedule 2 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different provisions and for different purposes.

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