
1 
This Order may be cited as the Value Added Tax (Removal of Goods) (Amendment) Order 2012 and comes into force on 1st January 2013.
2 

(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)”.
Anne Milton
Desmond Swayne
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 2012