# Finance (No. 2) Act 1992, Paragraph 24

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

(1) In subsection (1) of section 23 (repayment of tax to those in business overseas), for “into the United Kingdom" there shall be substituted “ from places outside the member States ”.
(2) In subsection (2)(a) of that section, for “a member State other than the United Kingdom" there shall be substituted “ another member State ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.