# Finance Act 2020, Paragraph 14


(1) Schedule 5 (sampling) is amended as follows.
(2) In paragraph 1—
(a) in sub-paragraph (a)—
(i) for “motor vehicle” substitute “ vehicle or a vessel ”;
(ii) after “the vehicle” insert “ or the vessel ”;
(b) in sub-paragraph (b) for “motor vehicle” substitute “ vehicle or a vessel ”.
(3) In paragraph 2(3) after “vehicle” insert “ or the vessel ”.
(4) In paragraph 4 after sub-paragraph (6) insert—
“(6A) In sub-paragraphs (5) and (6) “land” includes any floating structure.”
(5) In paragraph 7 after “vehicle” insert “ or a vessel ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/11/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-11/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.