# The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992, Article 2: Interpretation


In this Order—
“the Act” means the Finance (No. 2) Act 1992;
“the 1979 Act” means the Customs and Excise Management Act 1979;
“the 1983 Act” means the Value Added Tax Act 1983;
“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;
“Community internal transit operation” means an importation which takes place after 31st December 1992 where—
(a) the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or
(b) the goods have been sent by post;
“Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;
“customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/88;
“duty” includes any duty of customs or excise and any agricultural levy;
“excise duty point” has the same meaning as in section 1(1) of the 1979 Act;
“excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;
“free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/88;
“goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/88;
“means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/89;
“non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;
“suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.

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Source: https://www.legislation.gov.uk/uksi/1992/3261/article/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.