94U.K.In section 9 of the Finance Act 1986 (fuel for private use)—
(a)in subsection (3), after paragraph (a) there shall be inserted the following paragraph—
“(aa)any reference to fuel supplied to a taxable person shall include a reference to fuel acquired by a taxable person from another member State and any reference to fuel imported by a taxable person shall be confined to a reference to fuel imported by that person from a place outside the member States;”
(b)in subsection (5), after “supply" there shall be inserted “ acquisition ”.
Commencement Information
I1Sch. 3 para. 94 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).