# The Value Added Tax (Removal of Goods) (Amendment) Order 2012, Article 2: Amendment of the Value Added Tax (Removal of Goods) Order 1992

Extent: E+W+S+N.I.

(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)”.

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Source: https://www.legislation.gov.uk/uksi/2012/2953/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-removal-of-goods-amendment-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.