# Finance (No. 2) Act 1992, Paragraph 11

Extent: E+W+S+N.I.

In section 9(1) (rate of tax)—
(a) after paragraph (a) there shall be inserted the following paragraph—
“(aa) on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and”; and
(b) in paragraph (b), after the word “goods", in the first place where it occurs, there shall be inserted “ from a place outside the member States ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.