Article 5 I1
United Kingdom
In the case of a removal falling within paragraph F1(e), (f) or (g) above, it shall be a condition of F2paragraph 30(1) and (2) of Schedule 9ZB to the Act not applying that the relevant intention of the owner is fulfilled.
Annotations
Textual amendments
- F1
Word in art. 5 substituted (1.1.2013) by The Value Added Tax (Removal of Goods) (Amendment) Order 2012 (S.I. 2012/2953), arts. 1, 2(3)
- F2
Words in art. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 7 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement
- I1
Art. 5 in force at 1.1.1993, see art. 1