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Finance Act 1992

Consolidated Text As Enacted Cited authorities 20 Cited in Amendments 41 Related
Vincent
JurisdictionUK Non-devolved
Citation1992 c. 20
(1) In section 5 of the (2) In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the (3) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in the Schedule to this Act.(4) In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ”.(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.(1) For the Table in Schedule 1 to the (2) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.(1) In section 6(1) of the (2) In section 11(1) of that Act (rebate on heavy oil) for “£0.0091” (fuel oil) and “£0.0129” (gas oil) there shall be substituted “ £0.0095 ” and “ £0.0135 ” respectively.(3) In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0344” there shall be substituted “ £0.0437 ”.(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0091” there shall be substituted “ £0.0095 ”.(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(1) In section 1(2) of the (2) This section shall apply in relation to bets made on or after 1st April 1992.
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    • (1) This Act may be cited as the Finance Act 1992.(2) In this Act “the Taxes Act 1988” means the Income and Corporation Taxes Act 1988.
  • Description of wine or made-wine Rates of duty per hectolitre
    £
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