# Finance (No. 2) Act 1992, Paragraph 42

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

(1) In subsection (1) of section 43 (failure of resolution under the Provisional Collection of Taxes Act 1968)—
(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
(b) in paragraph (b), after “supply" there shall be inserted “ or acquisition ”.
(2) In subsection (2) of that section—
(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
(b) in paragraph (b), after “supply" there shall be inserted “ or acquisition ”.
(3) In subsection (3) of that section, after “20" there shall be inserted “ 20A ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/42 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.