# Finance (No. 2) Act 1992, 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”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/15/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-15/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.