{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992.json",
  "id": "uksi/1992/2979",
  "title": "The Finance (No. 2) Act 1992 (Commencement No. 2 and Transitional Provisions) Order 1992",
  "short_title": "Finance (No. 2) Act 1992 (Commencement No. 2) 1992",
  "long_title": "This Order brings into force on 1st December 1992 certain provisions of the Finance (No. 2) Act 1992 relating to excise duty and value added tax. Certain provisions which amend various Acts so as to insert, amend or substitute powers to make orders or regulations or to publish notices are brought into force. Also, in relation to excise duty, the powers to fix duty points and to provide for drawback are introduced.",
  "citation": "S.I. 1992/2979",
  "type": "uksi",
  "year": "1992",
  "number": "2979",
  "version": "current",
  "date": "1992-11-30",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Commencement",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "PROVISIONS COMING INTO FORCE ON 1st DECEMBER 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/schedule/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/II",
      "kind": "part",
      "number": "II",
      "heading": null,
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/schedule/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/48",
      "title": "Finance (No. 2) Act 1992",
      "url": "https://openlegislation.uk/finance-no-2-act-1992",
      "provisions": [
        "section/1",
        "section/2",
        "section/14"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-2-and-transitional-provisions-order-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2979",
    "retrieved_at": "2026-10-29T14:11:03.280106+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}