# Finance (No. 2) Act 1992, Paragraph 88

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

In paragraph 10 of the Schedule to the Commonwealth Secretariat Act 1966 (immunities and privileges), after sub-paragraph (1) there shall be inserted the following sub-paragraph—
“(1A) References in this Schedule to importation, in relation to value added tax, shall include references to anything charged with tax in accordance with section 2A or 2B of the Value Added Tax Act 1983 (acquisitions from other member States and importations from outside the European Union), and, in this Schedule, “imported” shall be construed accordingly.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/88 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.