# Finance (No. 2) Act 1992, Paragraph 40

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

In subsection (1) of section 40 (appeals)—
(a) in paragraph (b), for the words from “or, subject" to the end of the paragraph there shall be substituted “ on the acquisition of goods from another member State or, subject to subsection (5) below, on the importation of goods from a place outside the member States ”;
(b) after paragraph (d) there shall be inserted the following paragraph—
“(da) the amount of any refunds under section 20A above;”
(c) after paragraph (f) there shall be inserted the following paragraph—
“(fa) any claim for a refund under any regulations made by virtue of section 8C(5) above;”
(d) after paragraph (j) there shall be inserted the following paragraph—
“(ja) any direction under paragraph 1 of Schedule 4A to this Act;”
(e) in paragraph (m), at the end of sub-paragraph (ii) there shall be inserted
“or
(iii) under paragraph 4A of that Schedule,”;
(f) in paragraph (n), after “under" there shall be inserted “ section 32A(7) above or ”;
(g) in paragraph (o), for “17" there shall be substituted “ 17A ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.