# Finance (No. 2) Act 1992, Paragraph 19

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

(1) In section 18 (relief on supply of second-hand goods), in each of paragraphs (a) and (b) of subsection (3), for “importation of goods of that description" there shall be substituted “ acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States ”.
(2) In subsection (4) of that section—
(a) after the word “the", in the second place where it occurs, there shall be inserted “ acquisition or ”; and
(b) after the word “supply", in the second place where it occurs, there shall be inserted “ acquisition ”.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.