Paragraph 7

In Schedule 2 to that Act (supplemental provisions as to receipts from qualifying assets), in paragraph 12 (purchase at place of extraction), in sub-paragraph (3) for paragraphs (a) and (b) there shall be substituted

“before it has been transported—

(a)

to the place at which it is first landed in the United Kingdom; or

(b)

to the place referred to in section 3(1)(f)(ii) of the principal Act”.