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


In section 100(2) of that Act (forfeiture in respect of contraventions relating to warehousing)—
(a) in paragraphs (a) and (b), after “for warehousing" there shall be inserted “ or are otherwise required to be deposited in a warehouse ”;
(b) for paragraph (d) there shall be substituted the following paragraph—
“(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”.

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