3.—(1) This regulation applies where goods have been removed from a member State to a place in any other member State, and that removal falls within any of paragraphs (d), (f) or (g) of article 4 of the Removal Order.
(2) Except where paragraph (3) below applies in respect of the same prescribed accounting period, the owner shall not make any entry in the tax payable portion of that part of his value added tax account which relates to the prescribed accounting period in which he would be liable to account for any tax chargeable in respect of the removal.
(3) Where—
(a)the condition described in article 5 of the Removal Order has not been complied with; and
(b)an amount of tax has become payable,
the owner shall make a positive entry for the relevant amount of tax in the tax payable portion of that part of his value added tax account which relates to the prescribed accounting period in which the condition was not complied with.