Finance (No. 2) Act 1992

19(1)In section 18 (relief on supply of second-hand goods), in each of paragraphs (a) and (b) of subsection (3), for “importation of goods of that description" there shall be substituted “ acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States ”.

(2)In subsection (4) of that section—

(a)after the word “the", in the second place where it occurs, there shall be inserted “ acquisition or ”; and

(b)after the word “supply", in the second place where it occurs, there shall be inserted “ acquisition ”.

Commencement Information

I2Sch. 3 para. 19 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7).