{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-42",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-42.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/42",
  "kind": "paragraph",
  "number": "42",
  "heading": null,
  "text": "(1) In subsection (1) of section 43 (failure of resolution under the Provisional Collection of Taxes Act 1968)—\n(a) in paragraph (a), after “section 10(2) above\" there shall be inserted “ or on the acquisition of goods from another member State by reference to a value determined under section 10A(3) above ”; and\n(b) in paragraph (b), after “supply\" there shall be inserted “ or acquisition ”.\n(2) In subsection (2) of that section—\n(a) in paragraph (a), after “the said section 10(2)\" there shall be inserted “ or on the acquisition of goods from another member State by reference to a value determined under the said section 10A(3) ”; and\n(b) in paragraph (b), after “supply\" there shall be inserted “ or acquisition ”.\n(3) In subsection (3) of that section, after “20\" there shall be inserted “ 20A ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1968 c. 2."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 42 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/42",
    "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."
}