The Value Added Tax (Removal of Goods) (Amendment) Order, SI 2012/2953, amends SI 1992/3111 so that ‘it fully reflects EU law requirements’.
The changes reflect current practice, HMRC said. The department had realised that its current law did not properly restrict relief for goods returned to the member state of dispatch and did not reflect recent changes to certain rules on the place of supply of services.
The Value Added Tax (Removal of Goods) (Amendment) Order, SI 2012/2953, amends SI 1992/3111 so that ‘it fully reflects EU law requirements’.
The changes reflect current practice, HMRC said. The department had realised that its current law did not properly restrict relief for goods returned to the member state of dispatch and did not reflect recent changes to certain rules on the place of supply of services.
