Finance (No. 2) Act 1992

[F15(1)In section 7 (remission of tax on certain vehicles), for the word “exported", in each place where it occurs, there shall be substituted “ removed from the United Kingdom ”.U.K.

(2)In subsection (1) of that section—

(a)for “exportation" there shall be substituted “ its removal from the United Kingdom ”;

(b)for the word “imported", in the first place where it occurs, there shall be substituted “ brought into the United Kingdom ”; and

(c)for “and not previously imported" there shall be substituted “ in respect of which tax has not previously been paid. ”

(3)In subsection (2) of that section, for “acquires" there shall be substituted “ obtains ”.

(4)In subsection (3) of that section, for “acquired" there shall be substituted “ obtained ”.

(5)In subsection (4)(a) of that section, for “imported" there shall be substituted “ brought into the United Kingdom ”.

(6)In subsection (4B) of that section—

(a)in paragraph (b), for “imports" there shall be substituted “ brings ”; and

(b)in paragraph (c) and in the words after that paragraph, for the word “acquires", in each place where it occurs, there shall be substituted “ obtains ”.]

Textual Amendments

F1Sch. 4 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5