The Value Added Tax (Removal of Goods) (Amendment) Order 2012

• Citation: S.I. 2012/2953
• Sections: 2

Section 1 Citation and commencement

This Order may be cited as the Value Added Tax (Removal of Goods) (Amendment) Order 2012 and comes into force on 1st January 2013.

Section 2 Amendment of the Value Added Tax (Removal of Goods) Order 1992

(1) The Value Added Tax (Removal of Goods) Order 1992 is amended as follows.

(2) In article 4—

(a) omit paragraph (d);

(b) for paragraph (e), substitute—

(e) where—

(i) the goods have been removed to another member State for the purpose of delivering them to a person (other than the owner) who is to value or carry out any work on them in that member State; and

(ii) the owner intends that the goods will be returned to him by their removal to the member State of dispatch upon completion of the valuation or work;

(c) in paragraph (h), for “(d)(iii),”substitute “(e)”;

(d) omit paragraph (i).

(3) In article 5, for “(d)” substitute “(e)”.