{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-3.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 100(2) of that Act (forfeiture in respect of contraventions relating to warehousing)—\n(a) in paragraphs (a) and (b), after “for warehousing\" there shall be inserted “ or are otherwise required to be deposited in a warehouse ”;\n(b) for paragraph (d) there shall be substituted the following paragraph—\n“(d) any goods are concealed at a time before they are warehoused when they have been entered for warehousing or are otherwise required to be deposited in a warehouse or when they are required to be in the custody or under the control of the occupier of a warehouse; or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 3 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T09:35:38.327715+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}