Finance (No. 2) Act 1992

5 (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”.

(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”.