- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance (No. 2) Act 1992.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.
Part I Customs and Excise, Value Added Tax and Car TaxPrevious MatchNext Match
Chapter I Customs and ExcisePrevious MatchNext Match
Other provisionsPrevious MatchNext Match
6. Abolition of duties on matches and mechanical lighters.Previous MatchNext Match
7. Bingo duty: increased exemption etc.Previous MatchNext Match
8. Tobacco products duty: retail price of cigarettes.Previous MatchNext Match
9. Amendments relating to new beer duty regime.Previous MatchNext Match
11. Vehicles excise duty: goods vehicles.Previous MatchNext Match
12. Vehicles excise duty: disabled persons.Previous MatchNext Match
13. Vehicles excise duty: registration marks.Previous MatchNext Match
Part II Income Tax, Corporation Tax and Capital Gains TaxPrevious MatchNext Match
Chapter I GeneralPrevious MatchNext Match
Interest, dividends and distributionsPrevious MatchNext Match
Business expansion schemePrevious MatchNext Match
38.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
40A. Revenue nature of expenditure on master versions of filmsPrevious MatchNext Match
40B. Allocation of expenditure to periodsPrevious MatchNext Match
40C. Cases where section 40B does not applyPrevious MatchNext Match
40D. Election for sections 40A and 40B not to applyPrevious MatchNext Match
Transfers of tradePrevious MatchNext Match
44. Transfer of a UK trade: amendment of 1992 Act.Previous MatchNext Match
45. Transfer of a non-UK trade: amendment of 1992 Act.Previous MatchNext Match
46. Transfer of a trade: supplementary (1).Previous MatchNext Match
47. Transfer of a UK trade: amendment of 1970 Act.Previous MatchNext Match
48. Transfer of a non-UK trade: amendment of 1970 Act.Previous MatchNext Match
49. Transfer of a trade: supplementary (2).Previous MatchNext Match
MiscellaneousPrevious MatchNext Match
55. Oil extraction activities: extended transportation.Previous MatchNext Match
57. Rents or receipts between connected persons.Previous MatchNext Match
58. Rent etc. chargeable under Case VI.Previous MatchNext Match
60. Deduction on account of certain payments.Previous MatchNext Match
61. Qualifying maintenance payments: extension to member States.Previous MatchNext Match
62. Qualifying maintenance payments: maintenance assessments etc.Previous MatchNext Match
63. Paying and collecting agents etc.Previous MatchNext Match
65. Life assurance business: I minus E basis.Previous MatchNext Match
66. Banks etc. in compulsory liquidation.Previous MatchNext Match
Part III Miscellaneous and GeneralPrevious MatchNext Match
SCHEDULES
SCHEDULE 1Previous MatchNext Match
Amendments relating to excise duties etc.Previous MatchNext Match
The Customs and Excise Management Act 1979 (c. 2)Previous MatchNext Match
1.In section 1(1) of the Customs and Excise Management Act...Previous MatchNext Match
2.In section 43 of that Act (duty on imported goods)—...Previous MatchNext Match
3.In section 94 of that Act (deficiency in warehoused goods),...Previous MatchNext Match
4.In section 95(1) of that Act (application of section 94...Previous MatchNext Match
5.In section 96 of that Act (deficiency in certain goods...Previous MatchNext Match
6.(1) Subject to sub-paragraph (2) below, section 100H(1) of that...Previous MatchNext Match
7.In section 127A(1) of that Act (power to provide for...Previous MatchNext Match
The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)Previous MatchNext Match
The Alcoholic Liquor Duties Act 1979 (c. 4)Previous MatchNext Match
9.In section 36(2) of the Alcoholic Liquor Duties Act 1979...Previous MatchNext Match
10.(1) Subject to sub-paragraph (2) below, paragraph (d) of section...Previous MatchNext Match
11.(1) Subsection (1) of section 49 of that Act (regulations...Previous MatchNext Match
12.In section 54(1) of that Act (charge of duty on...Previous MatchNext Match
13.In section 55(1) of that Act (charge of duty on...Previous MatchNext Match
SCHEDULE 2Previous MatchNext Match
Protection of revenues derived from excise dutiesPrevious MatchNext Match
The Customs and Excise Management Act 1979 (c. 2)Previous MatchNext Match
1.In section 1(1) of the Customs and Excise Management Act...Previous MatchNext Match
2.(1) In section 93 of that Act (regulation of warehouses...Previous MatchNext Match
3.In section 100(2) of that Act (forfeiture in respect of...Previous MatchNext Match
4.In section 100H(1) of that Act (provision that may be...Previous MatchNext Match
5.In section 117 of that Act (execution of distress against...Previous MatchNext Match
6.In section 129 of that Act (power to remit or...Previous MatchNext Match
7.In section 170 of that Act (fraudulent evasion of duty),...Previous MatchNext Match
8.After section 170 of that Act there shall be inserted...Previous MatchNext Match
9.In section 171(5) of that Act (which provides for the...Previous MatchNext Match
The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)Previous MatchNext Match
SCHEDULE 3Previous MatchNext Match
Value added tax: abolition of fiscal frontiers etc.Previous MatchNext Match
Part I Previous MatchNext Match
Acquisitions of goods from other member StatesPrevious MatchNext Match
Rate of tax and determination of valuePrevious MatchNext Match
11.In section 9(1) (rate of tax)— (a) after paragraph (a)...Previous MatchNext Match
12.(1) In subsection (1) of section 10 (value of supply...Previous MatchNext Match
13.After section 10 there shall be inserted the following section—...Previous MatchNext Match
14.(1) In subsection (1) of section 11 (value of imported...Previous MatchNext Match
Credit for input tax against output taxPrevious MatchNext Match
ReliefsPrevious MatchNext Match
17.(1) In subsection (3) of section 16 (no tax on...Previous MatchNext Match
18.In section 17(1) (exemptions), at the end there shall be...Previous MatchNext Match
19.(1) In section 18 (relief on supply of second-hand goods),...Previous MatchNext Match
20.(1) In subsection (1) of section 19 (relief from tax...Previous MatchNext Match
Further provisions as to importation of goodsPrevious MatchNext Match
Special casesPrevious MatchNext Match
28.(1) In subsection (2A) of section 27 (application to the...Previous MatchNext Match
29.In paragraph (c) of section 29(1) (tax on importation payable...Previous MatchNext Match
30.(1) In subsection (2) of section 29A (supplies to groups),...Previous MatchNext Match
31.(1) In subsection (1) of section 30 (partnerships)— Previous MatchNext Match
32.(1) In subsection (3) of section 31 (business carried on...Previous MatchNext Match
33.In section 32 (agents etc.), for subsection (2) there shall...Previous MatchNext Match
34.After section 32 there shall be inserted the following sections—...Previous MatchNext Match
35.For section 35 (supplies of dutiable goods in warehouse) there...Previous MatchNext Match
36.(1) In subsection (1) of section 36 (capital goods), after...Previous MatchNext Match
37.For section 37 (trading stamp schemes) there shall be substituted...Previous MatchNext Match
GeneralPrevious MatchNext Match
38.In section 38 (which gives effect to Schedule 7), after...Previous MatchNext Match
39.(1) In subsection (1A) of section 39— Previous MatchNext Match
40.In subsection (1) of section 40 (appeals)— Previous MatchNext Match
41.(1) In subsection (1) of section 41 (supplies spanning change...Previous MatchNext Match
42.(1) In subsection (1) of section 43 (failure of resolution...Previous MatchNext Match
43.In section 46 (service of notices), for the words from...Previous MatchNext Match
44.After section 46 there shall be inserted the following sections—...Previous MatchNext Match
45.After section 47 there shall be inserted the following section—...Previous MatchNext Match
46.(1) In subsection (1) of section 48 (interpretation)— Previous MatchNext Match
47.In section 49 (refund of tax to Government of Northern...Previous MatchNext Match
Registration in respect of suppliesPrevious MatchNext Match
48.(1) In sub-paragraph (1) of paragraph 1 of Schedule 1...Previous MatchNext Match
49.(1) In each of sub-paragraphs (1) and (4)(b) of paragraph...Previous MatchNext Match
50.After paragraph 1A of that Schedule there shall be inserted...Previous MatchNext Match
51.(1) In sub-paragraph (1) of paragraph 2 of that Schedule...Previous MatchNext Match
52.In paragraph 3(3) of that Schedule (notification of liability to...Previous MatchNext Match
53.In each of paragraphs 5 and 5A(1) of that Schedule...Previous MatchNext Match
54.In paragraph 7 of that Schedule (notification of end of...Previous MatchNext Match
55.In paragraph 7A of that Schedule (notification of end of...Previous MatchNext Match
56.(1) In sub-paragraph (1) of paragraph 8A of that Schedule...Previous MatchNext Match
57.(1) In sub-paragraph (1) of paragraph 9 of that Schedule...Previous MatchNext Match
58.(1) In sub-paragraph (1) of paragraph 11 of that Schedule...Previous MatchNext Match
Registration in respect of supplies and acquisitions from other member StatesPrevious MatchNext Match
Matters to be treated as supplies of goods or servicesPrevious MatchNext Match
Administration, collection and enforcementPrevious MatchNext Match
64.(1) In paragraph 2 of Schedule 7 (regulations about accounting...Previous MatchNext Match
65.In paragraph 3 of that Schedule (computer records of particulars...Previous MatchNext Match
66.(1) In sub-paragraph (2A) of paragraph 4 of that Schedule...Previous MatchNext Match
67.After paragraph 4 of that Schedule there shall be inserted...Previous MatchNext Match
68.In paragraph 5(2) of that Schedule (requirement of security), at...Previous MatchNext Match
69.In paragraph 6 of that Schedule (enforcement and recovery of...Previous MatchNext Match
70.In paragraph 7(1) of that Schedule (duty to keep records),...Previous MatchNext Match
71.(1) In sub-paragraph (2) of paragraph 8 of that Schedule...Previous MatchNext Match
72.In paragraph 9(1) of that Schedule (power to take samples),...Previous MatchNext Match
73.In paragraph 10(2) of that Schedule (power of entry to...Previous MatchNext Match
74.In paragraph 11(1) of that Schedule (evidence by certificate), after...Previous MatchNext Match
Part II Previous MatchNext Match
Civil penaltiesPrevious MatchNext Match
77.(1) In subsection (2) of section 13 (tax evasion)— Previous MatchNext Match
78.In section 14(5B)(b) (references to input tax for purposes of...Previous MatchNext Match
79.After section 14A there shall be inserted the following section—...Previous MatchNext Match
80.(1) In subsection (1) of section 15 (penalties for breach...Previous MatchNext Match
81.In section 17(1) (penalties for breach of regulatory provisions)— Previous MatchNext Match
82.After section 17 there shall be inserted the following section—...Previous MatchNext Match
Part III Consequential amendments of other enactmentsPrevious MatchNext Match
The Diplomatic Privileges Act 1964 (c. 81)Previous MatchNext Match
The Commonwealth Secretariat Act 1966 (c. 10)Previous MatchNext Match
The Consular Relations Act 1968 (c. 18)Previous MatchNext Match
The International Organisations Act 1968 (c. 48)Previous MatchNext Match
The Vehicles (Excise) Act 1971 (c. 10)Previous MatchNext Match
The Diplomatic and other Privileges Act 1971 (c. 64)Previous MatchNext Match
The Customs and Excise Duties (General Reliefs) Act 1979 (c. 3)Previous MatchNext Match
The Income and Corporation Taxes Act 1988 (c. 1)Previous MatchNext Match
SCHEDULE 4Previous MatchNext Match
Car tax: abolition of fiscal frontiersPrevious MatchNext Match
1.The Car Tax Act 1983 shall be amended in accordance...Previous MatchNext Match
2.(1) In subsection (1) of section 1 (vehicles charged to...Previous MatchNext Match
3.In section 4 (registration of makers and importers of chargeable...Previous MatchNext Match
4.(1) In subsection (1) of section 5 (person by whom...Previous MatchNext Match
5.(1) In section 7 (remission of tax on certain vehicles),...Previous MatchNext Match
6.In section 9 (interpretation), after “in this Act-" there shall...Previous MatchNext Match
7.(1) In Schedule 1 (administration and collection), after paragraph 1...Previous MatchNext Match
8.In paragraph 6 of Schedule 2 (transitional provisions for vehicles...Previous MatchNext Match
SCHEDULE 5Previous MatchNext Match
Married couple’s allowance etc.Previous MatchNext Match
1.The Taxes Act 1988 shall be amended in accordance with...Previous MatchNext Match
2.The following sections shall be substituted for section 257B (transfer...Previous MatchNext Match
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5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
8.(1) Section 265 (blind person’s allowance) shall be amended as...Previous MatchNext Match
9.(1) The Taxes Management Act 1970 shall be amended as...Previous MatchNext Match
10.This Schedule shall apply in relation to tax for the...Previous MatchNext Match
SCHEDULE 6Previous MatchNext Match
Group relief etc: amendmentsPrevious MatchNext Match
Application of amendmentsPrevious MatchNext Match
6.(1) Sub-paragraph (2) below shall apply where either of the...Previous MatchNext Match
7.Paragraph 2 above shall apply where the option arrangements are...Previous MatchNext Match
8.Paragraph 3 above shall apply in accordance with paragraphs 6...Previous MatchNext Match
9.Subject to the repeals made by the Taxation of Chargeable...Previous MatchNext Match
10.The Taxation of Chargeable Gains Act 1992 shall have effect,...Previous MatchNext Match
SCHEDULE 7Previous MatchNext Match
1.Schedule 11 to the Finance Act 1989 (deep gain securities)...Previous MatchNext Match
2.In paragraph 1 (definition of deep gain securities) for sub-paragraph...Previous MatchNext Match
3.In paragraph 2 (definition of qualifying indexed securities) in sub-paragraph...Previous MatchNext Match
4.The following shall be inserted after paragraph 19— Early redemption:...Previous MatchNext Match
5.(1) In paragraph 21 (non-gilts: special rules) in sub-paragraph (3)...Previous MatchNext Match
6.The following shall be inserted after paragraph 22B— No particular...Previous MatchNext Match
7.The amendments made by this Schedule shall be deemed always...Previous MatchNext Match
8.Any such adjustment as is appropriate in consequence of this...Previous MatchNext Match
SCHEDULE 8Previous MatchNext Match
Rights in pursuance of depositsPrevious MatchNext Match
SCHEDULE 9Previous MatchNext Match
Friendly societiesPrevious MatchNext Match
Amendments of the Taxes Act 1988Previous MatchNext Match
1.The Taxes Act 1988 shall be amended in accordance with...Previous MatchNext Match
2.(1) Section 266 (personal reliefs: life assurance premiums) shall be...Previous MatchNext Match
3.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
4.In section 459 (exemption from tax for unregistered friendly societies...Previous MatchNext Match
5.(1) Section 460 (exemption from tax for registered friendly societies...Previous MatchNext Match
6.In section 461 (taxation of registered friendly societies in respect...Previous MatchNext Match
7.The following sections shall be inserted after section 461— Taxation...Previous MatchNext Match
8.(1) Section 462 (conditions for tax exempt business) shall be...Previous MatchNext Match
9.In section 462A (election as to tax exempt business) the...Previous MatchNext Match
10.In section 463 (life or endowment business: application of the...Previous MatchNext Match
11.(1) Section 464 (maximum benefits payable to members) shall be...Previous MatchNext Match
12.In section 465 (old societies) the following subsection shall be...Previous MatchNext Match
13.The following section shall be inserted after section 465— Assets...Previous MatchNext Match
14.(1) Section 466 (interpretation of sections 459 to 465) shall...Previous MatchNext Match
15.In section 539 (life policies etc: introductory) in subsection (3)...Previous MatchNext Match
16.In section 599 (charge to tax: commutation of entire pension...Previous MatchNext Match
17.In section 630 (personal pension schemes: interpretation) for paragraph (b)...Previous MatchNext Match
18.(1) Schedule 14 (provisions ancillary to section 266) shall be...Previous MatchNext Match
19.(1) Schedule 15 (qualifying policies) shall be amended as follows....Previous MatchNext Match
Amendments of enactments relating to chargeable gainsPrevious MatchNext Match
SCHEDULE 10Previous MatchNext Match
Furnished AccommodationPrevious MatchNext Match
IntroductionPrevious MatchNext Match
1.Paragraphs 2 to 8 below apply for the purposes of...Previous MatchNext Match
2.(1) An individual is a qualifying individual for a year...Previous MatchNext Match
3.As regards a year of assessment a period is a...Previous MatchNext Match
4.A residence is a qualifying residence if it is the...Previous MatchNext Match
5.(1) This paragraph applies to determine an individual’s limit for...Previous MatchNext Match
6.The basic amount for a year of assessment is— Previous MatchNext Match
7.“Residence” means a building, or part of a building, occupied...Previous MatchNext Match
8.Relevant goods and services are meals, cleaning, laundry and goods...Previous MatchNext Match
SCHEDULE 11Previous MatchNext Match
Paying and collecting agents etc.Previous MatchNext Match
1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
3.In section 86 of the Taxes Management Act 1970 (interest...Previous MatchNext Match
4.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
5.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match
6.This Schedule shall have effect in relation to transactions effected...Previous MatchNext Match
SCHEDULE 12Previous MatchNext Match
Banks etc. in compulsory liquidationPrevious MatchNext Match
SCHEDULE 13Previous MatchNext Match
Buildings and structures purchased before usePrevious MatchNext Match
2.After section 10 (purchases of buildings and structures) there shall...Previous MatchNext Match
3.In section 1 (buildings and structures in enterprise zones) in...Previous MatchNext Match
4.In section 6 (buildings and structures in enterprise zones) subsection...Previous MatchNext Match
5.In section 10, at the beginning of subsection (1) there...Previous MatchNext Match
6.After that subsection there shall be inserted the following subsection—...Previous MatchNext Match
7.After subsection (3) of that section there shall be inserted...Previous MatchNext Match
Buildings and structures purchased within two years of usePrevious MatchNext Match
CommencementPrevious MatchNext Match
14.Paragraphs 2 to 7 above shall have effect in any...Previous MatchNext Match
15.Paragraphs 8 and 9 above shall have effect in relation...Previous MatchNext Match
16.Paragraph 10 above shall apply in relation to contracts whenever...Previous MatchNext Match
17.Paragraph 13 above shall have effect in accordance with paragraphs...Previous MatchNext Match
SCHEDULE 14Previous MatchNext Match
Inheritance taxPrevious MatchNext Match
SCHEDULE 15Previous MatchNext Match
Amendments relating to oil exported directly from off-shore fieldsPrevious MatchNext Match
THE OIL TAXATION ACT 1975Previous MatchNext Match
1.In section 2 (assessable profits and allowable losses), in subsection...Previous MatchNext Match
2.(1) In section 3 (allowance of expenditure), in subsection (1),...Previous MatchNext Match
3.In section 12(1) (definitions),— (a) in the definitions of “initial...Previous MatchNext Match
4.(1) In Schedule 3, in paragraph 2 (market value of...Previous MatchNext Match
SCHEDULE 16Previous MatchNext Match
SCHEDULE 17Previous MatchNext Match
SCHEDULE 18Previous MatchNext Match
RepealsPrevious MatchNext Match
Part I Excise duties: generalPrevious MatchNext Match
1.The repeal of section 100H(1)(f) of the Customs and Excise...Previous MatchNext Match
2.The repeals in section 117 of the Customs and Excise...Previous MatchNext Match
3.The repeal of section 41A(7)(d) of the Alcoholic Liquor Duties...Previous MatchNext Match
4.The repeals of section 52 of the Alcoholic Liquor Duties...Previous MatchNext Match
5.The repeal in Schedule 8 to the Finance Act 1981...Previous MatchNext Match
6.The repeals of paragraphs 2 and 6 of Schedule 3...Previous MatchNext Match
Part II Matches and mechanical lightersPrevious MatchNext Match
Part III Vehicles excise duty: goods vehiclesPrevious MatchNext Match
Part IV Vehicles excise duty: disabled personsPrevious MatchNext Match
Part VII Income tax and corporation taxPrevious MatchNext Match
Part IX General and Special CommissionersPrevious MatchNext Match
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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