# Finance (No. 2) Act 1992, Paragraph 63

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

(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 ”.
(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. ”
(3) In that Schedule—
(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
(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. ”
(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. ”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.