# Finance (No. 2) Act 1992, Paragraph 32

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

(1) In subsection (3) of section 31 (business carried on in divisions or by unincorporated bodies etc.), after the word “organisation", in the third place where it occurs, there shall be inserted “ or whether goods are acquired by such a club, association or organisation from another member State ”.
(2) After subsection (5) of that section there shall be inserted the following subsection—
“(6) References in this section to a business include references to any other activities in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from another member State.”

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.