{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/introduction",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/introduction.json",
  "legislation": "uksi/1992/1867",
  "legislation_title": "The Finance (No. 2) Act 1992 (Commencement) Order 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nCAR TAX\nMade 30th July 1992\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 14(3), 16(6) and 18(2) 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/1992/1867/introduction",
    "retrieved_at": "2026-10-29T14:18:02.320468+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."
}