# Finance (No. 2) Act 1992, Paragraph 20

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

(1) In subsection (1) of section 19 (relief from tax on importation of goods), after “of goods" there shall be inserted “ from places outside the member States ”.
(2) In subsection (1A)(a) of that section, after “imported" there shall be inserted “ from a place outside the member States ”.
(3) In subsection (2) of that section—
(a) after “any goods" there shall be inserted “ from places outside the member States ”; and
(b) at the end there shall be inserted “ or removed from any member State ”.
(4) In subsection (3) of that section—
(a) after “any goods" there shall be inserted “ from places outside the member States ”; and
(b) after “re-exported" there shall be inserted “ or otherwise removed from the United Kingdom ”.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.