{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-2.json",
  "legislation": "uksi/1992/3261",
  "legislation_title": "The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "In this Order—\n“the Act” means the Finance (No. 2) Act 1992;\n“the 1979 Act” means the Customs and Excise Management Act 1979;\n“the 1983 Act” means the Value Added Tax Act 1983;\n“Community external transit operation” means an importation which takes place after 31st December 1992 where the goods are covered by a declaration in form T1;\n“Community internal transit operation” means an importation which takes place after 31st December 1992 where—\n(a) the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or\n(b) the goods have been sent by post;\n“Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;\n“customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/88;\n“duty” includes any duty of customs or excise and any agricultural levy;\n“excise duty point” has the same meaning as in section 1(1) of the 1979 Act;\n“excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;\n“free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/88;\n“goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/88;\n“means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/89;\n“non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;\n“suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1983 c. 55."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No. L225, 15.8.88, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The definition of “excise duty point”is inserted by paragraph 1 of Schedule 1 to the Act."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ No. L225, 15.8.88, p. 8."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ No. L367, 31.12.88, p. 1."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ No. L186, 30.6.89, p. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3261/article/2",
    "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."
}