{
  "url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1992/schedule-4/paragraph-5.json",
  "legislation": "ukpga/1992/48",
  "legislation_title": "Finance (No. 2) Act 1992",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1992",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) In section 7 (remission of tax on certain vehicles), for the word “exported\", in each place where it occurs, there shall be substituted “ removed from the United Kingdom ”.\n(2) In subsection (1) of that section—\n(a) for “exportation\" there shall be substituted “ its removal from the United Kingdom ”;\n(b) for the word “imported\", in the first place where it occurs, there shall be substituted “ brought into the United Kingdom ”; and\n(c) for “and not previously imported\" there shall be substituted “ in respect of which tax has not previously been paid. ”\n(3) In subsection (2) of that section, for “acquires\" there shall be substituted “ obtains ”.\n(4) In subsection (3) of that section, for “acquired\" there shall be substituted “ obtained ”.\n(5) In subsection (4)(a) of that section, for “imported\" there shall be substituted “ brought into the United Kingdom ”.\n(6) In subsection (4B) of that section—\n(a) in paragraph (b), for “imports\" there shall be substituted “ brings ”; and\n(b) in paragraph (c) and in the words after that paragraph, for the word “acquires\", in each place where it occurs, there shall be substituted “ obtains ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 deemed never to have been enacted by virtue of Car Tax (Abolition) Act 1992 (c. 58), ss. 4, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/48/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T09:35:38.327715+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}