{
  "url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-II/paragraph-wrapper2n1",
  "json_url": "https://openlegislation.uk/finance-act-1993/schedule-23/part-II/paragraph-wrapper2n1.json",
  "legislation": "ukpga/1993/34",
  "legislation_title": "Finance Act 1993",
  "legislation_url": "https://openlegislation.uk/finance-act-1993",
  "path": "schedule/23/part/II/paragraph/wrapper2n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "(3) Acquisitions\nChapter\nShort title\nExtent of repeal\n1983 c. 55.\nThe Value Added Tax Act 1983.\nIn section 5(9), in the words after paragraph (b), the words from “a supply of goods” to “below or there is”.\nSection 32B.\nIn section 48(1), in the definition of “taxable person”, the words “(subject to section 32B(3) above)”.\n1992 c. 48.\nThe Finance (No. 2) Act 1992.\nIn paragraph 6(2) of Schedule 3, paragraph (b) and the word “and” immediately preceding it.\nThese repeals come into force in accordance with section 44(4) of this Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/34/schedule/23/part/II/paragraph/wrapper2n1",
    "retrieved_at": "2026-10-29T09:34:56.691459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}