# Finance (No. 2) Act 1992, Paragraph 14

Extent: E+W+S+N.I.

Paragraphs 2 to 7 above shall have effect in any case where the purchase price payable on the sale of the relevant interest in a building or structure before it is used (or if there is more than one such sale before the building or structure is used, the purchase price payable on the last of those sales) becomes payable on or after 16th December 1991.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/13/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-13/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.