{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992.json",
  "id": "uksi/1992/3261",
  "title": "The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992",
  "short_title": "Finance (No. 2) Act 1992 (Commencement No. 4) 1992",
  "long_title": "This Order brings into force on 1st January 1993 those provisions of the Finance (No. 2) Act 1992 relating to value added tax and, with certain exceptions, those relating to excise duty, which have not been brought into force by previous commencement orders.",
  "citation": "S.I. 1992/3261",
  "type": "uksi",
  "year": "1992",
  "number": "3261",
  "version": "current",
  "date": "1992-12-17",
  "revised": false,
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      "heading": "Introductory text",
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    },
    {
      "path": "article/4",
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      "heading": "Transitional Provisions relating to Value Added Tax",
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      "heading": "Transitional Provisions relating to Value Added Tax",
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      "id": "ukpga/1992/48",
      "title": "Finance (No. 2) Act 1992",
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  "changes_made_by_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/changes/by-it.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3261",
    "retrieved_at": "2026-10-29T14:08:09.479962+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."
}