{
  "url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/schedule/part-II",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992-commencement-order-1992/schedule/part-II.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": "schedule/part/II",
  "kind": "part",
  "number": "II",
  "heading": "PROVISIONS OF THE ACT COMING INTO FORCE ON 1ST JANUARY 1993",
  "text": "Provisions of the Act\nSubject matter of provisions\nSo much of section 16(1) as inserts a new section 37B(2) into the 1983 Act\nValue added tax: Special treatment for persons involved in farming, etc\nSection 16(4) and (5)\nValue added tax: Special treatment for persons involved in farming, etc\nSection 18 and Schedule 4\nCar tax: abolition of fiscal frontiers",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1867/schedule/part/II",
    "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."
}