{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-49",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-49.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/49",
  "kind": "paragraph",
  "number": "49",
  "heading": null,
  "text": "(1) In each of sub-paragraphs (1) and (4)(b) of paragraph 1A of that Schedule (further provisions as to liability to be registered), after “registered\" there shall be inserted “ under this Schedule ”.\n(2) In sub-paragraph (7) of that paragraph, after paragraph (b) there shall be inserted the following paragraph—\n“(ba) any acquisition of goods from another member State by one of the constituent members in the course of the activities of the taxable person shall be treated as an acquisition by that person;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 49 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/49",
    "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."
}