# Finance (No. 2) Act 1992, Paragraph 31

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

(1) In subsection (1) of section 30 (partnerships)—
(a) after “partnership" there shall be inserted “ or carrying on in partnership any other activities in the course or furtherance of which they acquire goods from other member States ”; and
(b) after “such persons" there shall be inserted “ or are acquired by such persons from another member State ”.
(2) In subsection (2) of that section, at the end there shall be inserted “ or on the acquisition of goods by the partnership from another member State. ”
(3) In subsection (5) of that section, after the word “period", in the second place where it occurs, there shall be inserted “ or on the acquisition during that period by the firm of any goods from another member State ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.