{
  "url": "https://openlegislation.uk/finance-act-1992",
  "json_url": "https://openlegislation.uk/finance-act-1992.json",
  "id": "ukpga/1992/20",
  "title": "Finance Act 1992",
  "long_title": "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.",
  "citation": "1992 c. 20",
  "type": "ukpga",
  "year": "1992",
  "number": "20",
  "version": "current",
  "date": "1992-03-16",
  "revised": true,
  "valid_from": "2007-04-06",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/excise-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Excise duties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Spirits, beer, wine, made-wine and cider.",
      "url": "https://openlegislation.uk/finance-act-1992/section-1",
      "extent": null,
      "status": null,
      "parent": "crossheading/excise-duties"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Tobacco products.",
      "url": "https://openlegislation.uk/finance-act-1992/section-2",
      "extent": null,
      "status": null,
      "parent": "crossheading/excise-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Hydrocarbon oil.",
      "url": "https://openlegislation.uk/finance-act-1992/section-3",
      "extent": null,
      "status": null,
      "parent": "crossheading/excise-duties"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Vehicles excise duty.",
      "url": "https://openlegislation.uk/finance-act-1992/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/excise-duties"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "General betting duty.",
      "url": "https://openlegislation.uk/finance-act-1992/section-5",
      "extent": null,
      "status": null,
      "parent": "crossheading/excise-duties"
    },
    {
      "path": "crossheading/value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value added tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1992/section-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/value-added-tax"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-act-1992/section-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/value-added-tax"
    },
    {
      "path": "crossheading/car-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Car tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Reduction of rates.",
      "url": "https://openlegislation.uk/finance-act-1992/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/car-tax"
    },
    {
      "path": "crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Lower rate.",
      "url": "https://openlegislation.uk/finance-act-1992/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/income-tax"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Charge etc. for 1992-93.",
      "url": "https://openlegislation.uk/finance-act-1992/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "crossheading/income-tax"
    },
    {
      "path": "crossheading/general",
      "kind": "crossheading",
      "number": null,
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Short title and interpretation.",
      "url": "https://openlegislation.uk/finance-act-1992/section-11",
      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Table of rates of duty on wine and made-wine",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/20",
    "retrieved_at": "2026-10-28T17:16:53.736700+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}