# Finance (No. 2) Act 1992, Paragraph 3


In section 12(1) (definitions),—
(a) in the definitions of “initial storage" and “initial treatment" the words “in the United Kingdom, the territorial sea thereof or a designated area" shall be omitted;
(b) in the definition of “initial storage" after the words “United Kingdom", in the second place where they occur, there shall be inserted “ or another country ”;
(c) in the definition of “land", after the words “United Kingdom" there shall be inserted “ or another country ”; and
(d) in the definition of “production purposes" after the words “United Kingdom", in the last place where they occur, there shall be inserted “ or another country ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

