
1 
This Order may be cited as the Finance (No. 2) Act 1992 (Commencement) Order 1992.
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.
3 
The provisions of the Act specified in Part I of the Schedule to this Order shall come into force, to the extent therein specified, on 1st August 1992.
4 
The provisions of the Act specified in Part II of the Schedule to this Order shall come into force, to the extent therein specified, on 1st January 1993.
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
30th July 1992
SCHEDULE
PART I

Provisions of the Act  Subject matter of provisions 
So much of section 14(2) as gives effect to paragraphs 12 and 61(3) of Schedule 3 Value added tax: Valuation of certain supplies
Section 16(1), except so much as inserts a new section 37B(2) into the 1983 Act Value added tax: Special treatment for persons involved in farming, etc
Section 16(2) and (3) Value added tax: Special treatment for persons involved in farming, etc
PART II

Provisions of the Act  Subject matter of provisions 
So much of section 16(1) as inserts a new section 37B(2) into the 1983 Act Value added tax: Special treatment for persons involved in farming, etc
Section 16(4) and (5) Value added tax: Special treatment for persons involved in farming, etc
Section 18 and Schedule 4 Car tax: abolition of fiscal frontiers