{
  "url": "https://openlegislation.uk/finance-no-2-act-1992",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992.json",
  "id": "ukpga/1992/48",
  "title": "Finance (No. 2) Act 1992",
  "short_title": "Finance (No. 2) Act 1992",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.",
  "citation": "1992 c. 48",
  "type": "ukpga",
  "year": "1992",
  "number": "48",
  "version": "current",
  "date": "1992-07-16",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 5,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Customs and Excise, Value Added Tax and Car Tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/chapter/I",
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      "heading": "Customs and Excise",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Abolition of fiscal frontiers etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I"
    },
    {
      "path": "section/1",
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      "number": "1",
      "heading": "Powers to fix excise duty point.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-1",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Power to provide for drawback of excise duty.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc"
    },
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      "path": "section/3",
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      "heading": "Protection of revenues derived from excise duties.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc"
    },
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      "path": "section/4",
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      "heading": "Enforcement powers.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc"
    },
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      "path": "section/5",
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      "heading": "Controls of persons entering the United Kingdom.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-5",
      "extent": null,
      "status": null,
      "parent": "part/I/chapter/I/crossheading/abolition-of-fiscal-frontiers-etc"
    },
    {
      "path": "part/I/chapter/I/crossheading/other-provisions",
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      "heading": "Other provisions",
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      "status": null,
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    },
    {
      "path": "section/6",
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      "heading": "Abolition of duties on matches and mechanical lighters.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-6",
      "extent": null,
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      "path": "section/7",
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    {
      "path": "section/8",
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      "heading": "Tobacco products duty: retail price of cigarettes.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-8",
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    {
      "path": "section/9",
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      "number": "9",
      "heading": "Amendments relating to new beer duty regime.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-9",
      "extent": null,
      "status": null,
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      "path": "section/10",
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      "heading": "Search of aircraft.",
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    {
      "path": "section/11",
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      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-11",
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    {
      "path": "section/12",
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      "number": "12",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-12",
      "extent": "E+W+S+N.I.",
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    {
      "path": "section/13",
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      "number": "13",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-13",
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      "status": "repealed",
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    {
      "path": "part/I/chapter/II",
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      "number": "II",
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      "status": null,
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    {
      "path": "section/14",
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    {
      "path": "section/15",
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      "number": "15",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
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    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    {
      "path": "section/17",
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      "number": "17",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/chapter/II"
    },
    {
      "path": "part/I/chapter/III",
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      "number": "III",
      "heading": "Car Tax",
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      "status": null,
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    {
      "path": "section/18",
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      "parent": "part/I/chapter/III"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "Income Tax, Corporation Tax and Capital Gains Tax",
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      "status": null,
      "parent": null
    },
    {
      "path": "part/II/chapter/I",
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    },
    {
      "path": "part/II/chapter/I/crossheading/lower-rate",
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      "heading": "Lower rate",
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    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Lower rate: further provisions.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-19",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/lower-rate"
    },
    {
      "path": "part/II/chapter/I/crossheading/married-couples-allowance-etc",
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      "number": null,
      "heading": "Married couple’s allowance etc.",
      "url": null,
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    },
    {
      "path": "section/20",
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      "heading": "Married couple’s allowance etc.",
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    },
    {
      "path": "part/II/chapter/I/crossheading/corporation-tax-charge-and-rate",
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      "heading": "Corporation tax charge and rate",
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    },
    {
      "path": "section/21",
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      "number": "21",
      "heading": "Charge and rate of corporation tax for 1992.",
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      "extent": null,
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    },
    {
      "path": "section/22",
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      "heading": "Small companies.",
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      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/corporation-tax-charge-and-rate"
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    {
      "path": "part/II/chapter/I/crossheading/capital-gains-tax",
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      "heading": "Capital gains tax",
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    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-23",
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      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/capital-gains-tax"
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    {
      "path": "part/II/chapter/I/crossheading/groups-etc",
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      "heading": "Groups etc.",
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    {
      "path": "section/24",
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      "heading": "Amendments relating to group relief etc.",
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      "path": "section/25",
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      "heading": "Companies ceasing to be members of groups.",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/groups-etc"
    },
    {
      "path": "part/II/chapter/I/crossheading/charities-etc",
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    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-26",
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      "parent": "part/II/chapter/I/crossheading/charities-etc"
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    {
      "path": "section/27",
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      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-27",
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    {
      "path": "section/28",
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      "heading": "Powers of inspection.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-28",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/charities-etc"
    },
    {
      "path": "part/II/chapter/I/crossheading/interest-dividends-and-distributions",
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      "heading": "Interest, dividends and distributions",
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    },
    {
      "path": "section/29",
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      "heading": "Returns of interest.",
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      "parent": "part/II/chapter/I/crossheading/interest-dividends-and-distributions"
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    {
      "path": "section/30",
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      "number": "30",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/interest-dividends-and-distributions"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Equity notes.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-31",
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      "parent": "part/II/chapter/I/crossheading/interest-dividends-and-distributions"
    },
    {
      "path": "section/32",
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      "number": "32",
      "heading": "Information relating to distributions.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-32",
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      "status": null,
      "parent": "part/II/chapter/I/crossheading/interest-dividends-and-distributions"
    },
    {
      "path": "part/II/chapter/I/crossheading/securities-and-deposits",
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      "heading": "Securities and deposits",
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    },
    {
      "path": "section/33",
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      "number": "33",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/securities-and-deposits"
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    {
      "path": "section/34",
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      "number": "34",
      "heading": "Rights in pursuance of deposits.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-34",
      "extent": null,
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    },
    {
      "path": "section/35",
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      "heading": "Exchange of securities.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I/crossheading/securities-and-deposits"
    },
    {
      "path": "part/II/chapter/I/crossheading/employee-shares",
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      "number": null,
      "heading": "Employee shares",
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      "extent": null,
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    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Employee share ownership trusts.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-36",
      "extent": null,
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      "parent": "part/II/chapter/I/crossheading/employee-shares"
    },
    {
      "path": "section/37",
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      "number": "37",
      "heading": "Employee share schemes: special benefits.",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/employee-shares"
    },
    {
      "path": "part/II/chapter/I/crossheading/business-expansion-scheme",
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      "number": null,
      "heading": "Business expansion scheme",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/chapter/I"
    },
    {
      "path": "section/38",
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      "number": "38",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/business-expansion-scheme"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/business-expansion-scheme"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/business-expansion-scheme"
    },
    {
      "path": "section/40A",
      "kind": "section",
      "number": "40A",
      "heading": "Revenue nature of expenditure on master versions of films",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-40A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/business-expansion-scheme"
    },
    {
      "path": "section/40B",
      "kind": "section",
      "number": "40B",
      "heading": "Allocation of expenditure to periods",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-40B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/chapter/I/crossheading/business-expansion-scheme"
    },
    {
      "path": "section/40C",
      "kind": "section",
      "number": "40C",
      "heading": "Cases where section 40B does not apply",
      "url": "https://openlegislation.uk/finance-no-2-act-1992/section-40C",
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