# Finance (No. 2) Act 1992, Paragraph 5


(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 ”.
(2) In subsection (1) of that section—
(a) for “exportation" there shall be substituted “ its removal from the United Kingdom ”;
(b) for the word “imported", in the first place where it occurs, there shall be substituted “ brought into the United Kingdom ”; and
(c) for “and not previously imported" there shall be substituted “ in respect of which tax has not previously been paid. ”
(3) In subsection (2) of that section, for “acquires" there shall be substituted “ obtains ”.
(4) In subsection (3) of that section, for “acquired" there shall be substituted “ obtained ”.
(5) In subsection (4)(a) of that section, for “imported" there shall be substituted “ brought into the United Kingdom ”.
(6) In subsection (4B) of that section—
(a) in paragraph (b), for “imports" there shall be substituted “ brings ”; and
(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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.