Finance Act 2003
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Amendment of section 132 (charge of excise duty) of Finance Act 1992. |
103.—(1) Section 132 of the Finance Act 1992 , is amended in paragraphs (a) and (aa) (inserted by section 116 of the Finance Act 1999 ) of subsection (3) by substituting “1,900 cubic centimetres” for “2,000 cubic centimetres”. | |
(2) This section applies as and from 1 January 2003. |