42(1)In subsection (1) of section 43 (failure of resolution under the [1968 c. 2.] Provisional Collection of Taxes Act 1968)—
(a)in paragraph (a), after “section 10(2) above” there shall be inserted “or on the acquisition of goods from another member State by reference to a value determined under section 10A(3) above”; and
(b)in paragraph (b), after “supply” there shall be inserted “or acquisition”.
(2)In subsection (2) of that section—
(a)in paragraph (a), after “the said section 10(2)” there shall be inserted “or on the acquisition of goods from another member State by reference to a value determined under the said section 10A(3)”; and
(b)in paragraph (b), after “supply” there shall be inserted “or acquisition”.
(3)In subsection (3) of that section, after “20” there shall be inserted “20A”.