# Finance (No. 2) Act 1992, Paragraph 89


(1) In section 1(8A) of the Consular Relations Act 1968 (references to customs duties), at the end there shall be inserted “ and to value added tax charged 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) ”.
(2) In section 8(1) of that Act (refund of duty on hydrocarbon oils), after “importation" there shall be inserted “ or acquisition from another member State ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/89 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.