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Changes over time for: Cross Heading: Meaning of supply


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/09/1994
Status:
Point in time view as at 01/12/1992.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 1992, Cross Heading: Meaning of supply.

Changes to Legislation
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Meaning of supplyU.K.
4(1)In subsection (3) of section 3 (power to provide for how transactions are to be treated for the purposes of the charge on supplies), at the end there shall be inserted “ and may provide that paragraph 5A of that Schedule shall not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph. ”
(2)In subsection (5) of that section (treatment of goods as supplied to and from the same person in the course or furtherance of his business), for “acquired" there shall be substituted “ taken possession of ”.
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