# Finance (No. 2) Act 1992, Paragraph 69

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

In paragraph 6 of that Schedule (enforcement and recovery of tax), after sub-paragraph (9) there shall be inserted the following sub-paragraph—
“(10) The preceding provisions of this paragraph shall have effect as if any sum required by way of security under section 32A(7) of this Act were recoverable as if it were tax due from the person who is required to provide it.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/69 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.