# Finance (No. 2) Act 1992, Paragraph 70

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

In paragraph 7(1) of that Schedule (duty to keep records), at the end there shall be inserted “ and every person who, at a time when he is not a taxable person, acquires in the United Kingdom from another member State any goods which are subject to a duty of excise or consist in a new means of transport shall keep such records with respect to the acquisition (if it is a taxable acquisition and is not in pursuance of a taxable supply) as the Commissioners may so require. ”

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/70 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.