{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-63",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-63.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/63",
  "kind": "paragraph",
  "number": "63",
  "heading": null,
  "text": "(1) In Schedule 5 (zero-rated supplies), in Note (1) of Group 14 (goods imported by handicapped person and charities), for “imported\" there shall be substituted “ acquired from another member State or imported from a place outside the member States ”.\n(2) In that Schedule, in Item 1 of Group 15 (supply of imported goods before entry), the words “of imported goods\" shall be omitted, and at the end of the Item there shall be inserted “ of goods imported from a place outside the member States. ”\n(3) In that Schedule—\n(a) in Item 4 of Group 15 (supply to overseas authority etc. of goods used in the United Kingdom for the manufacture of goods for export), after “for export\" there shall be inserted “ to places outside the member States. ”; and\n(b) in Note (6) to Group 15 (restriction on application of Item 4), at the end there shall be inserted “ another member State, any part of or place in another member State, the government of any such member State, part or place, a body established in another member State or a person who carries on business, or has a place of business, in another member State. ”\n(4) In that Schedule, in Item 3 of Group 16 (exports by charities), at the end there shall be inserted “ to a place outside the member States. ”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 63 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/63",
    "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."
}