Finance (No. 2) Act 1992

39 (1) In subsection (1A) of section 39—

(a) in paragraph (b) (evasion by obtaining refund), after “under” there shall be inserted “section 20A,”;

(b) after that paragraph there shall be inserted the following paragraph—

“(ba) a refund under any regulations made by virtue of section 8C(5) above; or”; and

(c) in sub-paragraph (ii), after “paragraph (b)” there shall be inserted “paragraph (ba)”.

(2) In subsection (2B)(a) of that section (penalties in the case of refunds)—

(a) after “under”, in the first place where it occurs, there shall be inserted “section 20A,”; and

(b) after “22 above” there shall be inserted “for a refund under any regulations made by virtue of section 8C(5) above”.

(3) In subsection (4) of that section (handling goods in respect of which there is evasion), for “or on the importation of the goods” there shall be substituted “on the acquisition of the goods from another member State or on the importation of the goods from a place outside the member States”.