# Finance (No. 2) Act 1992, Paragraph 4

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

(1) In subsection (3) of section 3 (power to provide for how transactions are to be treated for the purposes of the charge on supplies), at the end there shall be inserted “ and may provide that paragraph 5A of that Schedule shall not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph. ”
(2) In subsection (5) of that section (treatment of goods as supplied to and from the same person in the course or furtherance of his business), for “acquired" there shall be substituted “ taken possession of ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.