21. In regulation 32(1)—
(a)after “importations” in the first place where that word occurs there shall be inserted “or acquisitions”;
(b)for paragraph (b) there shall be substituted the following—
“(b)supplies specified in an order under section 15(2)(ba) of the Act(2),”; and
(c)after “importations” in the second place where that word occurs there shall be inserted “acquisitions”.
(1)
Regulation 32 was amended by S.I. 1992/645.
(2)
Section 15(2)(ba) was inserted by section 14(2) of, and paragraph 16(2) of Schedule 3 to, the Finance (No. 2) Act 1992 (c. 48).