http://www.legislation.gov.uk/ukpga/1992/48/section/6Finance (No. 2) Act 1992 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.1992-07-16texttext/xmlenStatute Law Database2024-05-17Expert Participation2021-08-01 Part I Customs and Excise, Value Added Tax and Car TaxChapter I Customs and Excise Other provisions Abolition of duties on matches and mechanical lighters.61The Matches and Mechanical Lighters Duties Act 1979 shall cease to have effect.2This section shall come into force on 1st January 1993.1979 c. 6.