{
  "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012/article-2.json",
  "legislation": "uksi/2012/2953",
  "legislation_title": "The Value Added Tax (Removal of Goods) (Amendment) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of the Value Added Tax (Removal of Goods) Order 1992",
  "text": "(1) The Value Added Tax (Removal of Goods) Order 1992 is amended as follows.\n(2) In article 4—\n(a) omit paragraph (d);\n(b) for paragraph (e), substitute—\n“(e) where—\n(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\n(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;”.\n(c) in paragraph (h), for “(d)(iii),”substitute “(e)”;\n(d) omit paragraph (i).\n(3) In article 5, for “(d)” substitute “(e)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.1.2013, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/3111."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2953/article/2",
    "retrieved_at": "2026-10-29T01:12:18.654244+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}