# Finance (No. 2) Act 1992, Paragraph 93


In section 13(4) of the Customs and Excise Duties (General Reliefs) Act 1979 (personal reliefs), in the definition of “value added tax", after “on the importation of goods" there shall be inserted “ from places outside the member States or on the acquisition of goods from member States other than the United Kingdom ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/93 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.