Article 2 Amendment of the Value Added Tax (Removal of Goods) Order 1992I1

omit paragraph (d);

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;”.

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

omit paragraph (i).