{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-29.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/3/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "In paragraph (c) of section 29(1) (tax on importation payable by representative member)—\n(a) for “importation of any goods\" there shall be substituted “ acquisition of goods from another member State or on the importation of goods from a place outside the member States ”; and\n(b) for the words from “for the purposes\" to the end of the paragraph there shall be substituted—\n“(i) in the case of goods acquired from another member State, for the purposes of paragraph 4(6) of Schedule 7 to this Act; and\n(ii) in the case of goods imported from a place outside the member States, for those purposes and the purposes of section 25 above,\nas acquired or, as the case may be, imported by the representative member; ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 29 wholly in force; Sch. 3 not in force at Royal Assent see s. 14(3); Sch. 3 partly in force at 1.12.1992 by S.I. 1992/2979, art. 4, Sch. Pt. II; Sch. 3 in force, insofar as not already in force, at 1.1.1993 by S.I. 1992/3261, art. 3, Sch. (with transitional provisions in arts. 4, 5, 6, and 7)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/29",
    "retrieved_at": "2026-10-29T09:35:38.327715+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}