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(This note is not part of the Order)
This Order brings into force on 1st December 1992 certain provisions of the Finance (No. 2) Act 1992 relating to excise duty and value added tax. Certain provisions which amend various Acts so as to insert, amend or substitute powers to make orders or regulations or to publish notices are brought into force. Also, in relation to excise duty, the powers to fix duty points and to provide for drawback are introduced.
In addition, transitional provisions preserve the application of orders, regulations and notices made under the Value Added Tax Act 1983 which are in force on 30th November 1992, by providing that they remain fully in force until 31st December 1992.
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