Value Added Tax (Removal of Goods) Order 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/3111 |
1992 No. 3111
VALUE ADDED TAX
The Value Added Tax (Removal of Goods) Order 1992
Made 9th December 1992
Laid before the House of Commons 11th December 1992
Coming into force 1st January 1993
The Treasury, in exercise of the powers conferred on them by section 3(3) of the Value Added Tax Act 19831and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Removal of Goods) Order 1992 and shall come into force on 1st January 1993.
2. In this Order—
“the Act” means the Value Added Tax Act 1983;
“the member State of arrival” means the member State to which the goods are removed;
“the member State of dispatch” means the member State from which the goods are removed;
“the owner” means the person who is carrying on the business of which the goods form part of the assets;
“registered” means either registered under the Act or registered under the provisions of the law of another member State corresponding thereto;
“temporary importation relief” means relief, other than partial relief, from payment of any duty incurred on the entry of goods into the territory of the Community which is afforded by virtue of any of the Community Regulations specified in the Schedule to this Order.
3. For the purposes of this Order, a person is treated as being established in a member State if he has there a business establishment or some other fixed establishment or carries on a business there through a branch or agency.
4. Subject to article 5 below, paragraph 5A of Schedule 2 to the Act2shall not apply to the following removals of goods from a member State to a place in any other member State—
(a) where the supply of the goods would be treated as having been made in a member State other than the member State of dispatch by virtue of section 6(2A), (2B) or (2C) of the Act3;
(b) where the supply of the goods would be treated as having been made in the member State of dispatch by virtue of the Value Added Tax (Place of Supply of Goods) Order 1992;
(c) where the goods have been removed by or under the directions of the owner for the purpose of—
(i) his delivering them to a person to whom he is supplying those goods; or
(ii) his taking possession of them from a person who is supplying those goods to him,
and that supply is or will be zero-rated by virtue of section 16(6) or (7) of the Act4;
(d) where—
(i) the owner is registered in the member State of dispatch and is not registered in the member State of arrival;
(ii) the goods have been removed for the purpose of delivering them to a person other than the owner who is to produce goods by applying a treatment or process to the goods removed; and
(iii) the owner intends that the goods produced will be returned to him by their removal to...
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