# Finance (No. 2) Act 1992, Paragraph 94


In section 9 of the Finance Act 1986 (fuel for private use)—
(a) in subsection (3), after paragraph (a) there shall be inserted the following paragraph—
“(aa) any reference to fuel supplied to a taxable person shall include a reference to fuel acquired by a taxable person from another member State and any reference to fuel imported by a taxable person shall be confined to a reference to fuel imported by that person from a place outside the member States;”
(b) in subsection (5), after “supply" there shall be inserted “ acquisition ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/3/paragraph/94 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-3/paragraph-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.