# Finance (No. 2) Act 1992, Paragraph 26

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

In section 25 (importation of goods by taxable persons)—
(a) after “imported" there shall be inserted “ from a place outside the member States ”; and
(b) at the end there shall be inserted “ or on the acquisition of goods by him from other member States ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.