# Finance (No. 2) Act 1992, Paragraph 21

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

(1) In subsection (1) of section 20 (refund of tax to local authorities and similar bodies)—
(a) the words “or on the importation of goods by" shall be omitted; and
(b) for “and the supply or importation" there shall be substituted “ on the acquisition of any goods by such a body from another member State or on the importation of any goods by such a body from a place outside the member States and the supply, acquisition or importation ”.
(2) In subsection (2) of that section—
(a) after the words “to or", in the first and second places where they occur, there shall be inserted “ acquired or ”; and
(b) after those words, in the third place where they occur, there shall be inserted “ acquisition or ”.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.