This Order may be cited as the Value Added Tax (Removal of Goods) (Amendment) Order 2012 and comes into force on 1st January 2013.
S.I. 2012/2953
The Value Added Tax (Removal of Goods) (Amendment) Order 2012
This Order amends the Value Added Tax (Removal of Goods) Order 1992 (S.I. 1992/3111) (“the Order”).
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(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)”.
Cite this legislation
- Official citation
- S.I. 2012/2953
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 ↗
The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2012-2953
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).