Part II PROVISIONS OF THE ACT COMING INTO FORCE ON 1ST JANUARY 1993
| Provisions of the Act | Subject matter of provisions |
|---|---|
| So much of section 16(1) as inserts a new section 37B(2) into the 1983 Act | Value added tax: Special treatment for persons involved in farming, etc |
| Section 16(4) and (5) | Value added tax: Special treatment for persons involved in farming, etc |
| Section 18 and Schedule 4 | Car tax: abolition of fiscal frontiers |