# The Value Added Tax (Removal of Goods) Order 1992, Article 5

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

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.

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Source: https://www.legislation.gov.uk/uksi/1992/3111/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-removal-of-goods-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.