{
  "url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-5.json",
  "legislation": "uksi/1992/3111",
  "legislation_title": "The Value Added Tax (Removal of Goods) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "In the case of a removal falling within paragraph (e), (f) or (g) above, it shall be a condition of paragraph 30(1) and (2) of Schedule 9ZB to the Act not applying that the relevant intention of the owner is fulfilled.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 5 in force at 1.1.1993, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3111/article/5",
    "retrieved_at": "2026-10-29T14:09:42.972402+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."
}