{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/introduction",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-no-4-and-transitional-provisions-order-1992/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nVALUE ADDED TAX\nMade 17th December 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 1(8), 14(3) and (4) of the Finance (No. 2) Act 1992 and of all other powers enabling them in that behalf, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3261/introduction",
    "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."
}