{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/note",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order brings into force various provisions of the Finance (No. 2) Act 1992 relating to value added tax and car tax. Article 3 of the Order brings into force on 1st August 1992 two provisions relating to the value of supplies for value added tax purposes. Also coming into force on that date are the powers to make regulations and orders (and the provision governing the Parliamentary procedure applicable to those orders) which are contained in the new section 37B of the Value Added Tax Act 1983 (the flat-rate scheme for farmers), together with a new right of appeal to a VAT tribunal. Article 4 of the Order brings into force on 1st January 1993 the remainder of the provisions which introduce the flat-rate scheme for farmers, and all the provisions which amend the Car Tax Act 1983.\nSchedule 4 to the Act implements, in relation to car tax, the United Kingdom’s general obligation under Article 8a of the EEC Treaty (signed at Rome on 25th March 1957, Cmnd. 4864), as amended by the Single European Act (OJ No. L169, 29.6.87, p. 1), to remove fiscal frontiers between Member States.736",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1867/note",
    "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."
}