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Statutory Instruments

2012 No. 2953

Value Added Tax

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

Made

26th November 2012

Laid before the House of Commons

27th November 2012

Coming into force

1st January 2013

The Treasury, in exercise of the powers conferred by section 5(3) of the Value Added Tax Act 1994(1), make the following Order:

Citation and commencement_I1

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

Amendment of the Value Added Tax (Removal of Goods) Order 1992_I2

2.—(1) The Value Added Tax (Removal of Goods) Order 1992(2) 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)”.

Anne Milton

Desmond Swayne

Two of the Lords Commissioners of Her Majesty’s Treasury

26th November 2012

(1)

(2)

S.I. 1992/3111.

In force1. Citation and commencement

In force2. Amendment of the Value Added Tax (Removal of Goods) Order 1992

Status: There are currently no known outstanding effects for The Value Added Tax (Removal of Goods) (Amendment) Order 2012.

The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (2012/2953)

Version from: 1 January 2013

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in force	Provision is in force
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I1	Art. 1 in force at 1.1.2013, see art. 1
I2	Art. 2 in force at 1.1.2013, see art. 1

Defined Term	Section/Article	ID	Scope of Application

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