# Finance (No. 2) Act 1992, Paragraph 90

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

In Schedule 1 to the International Organisations Act 1968 (privileges and immunities), in paragraph 19 (interpretation), after paragraph (b) there shall be inserted the following paragraph—
“(c) references 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 “imported” shall be construed accordingly.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/90 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.