Section 129 — Value Added Tax Regulations 1995: Supplies to overseas persons

Supplies to overseas persons 129 — 1 Where the Commissioners are satisfied that—

a goods intended for export to a place outside Great Britain other than Northern Ireland have been supplied at a time when they were located in Great Britain ... to—

i a person not resident in Great Britain , ii a trader who has no business establishment in Great Britain from which taxable supplies are made, or iii an overseas authority, ... b the goods were exported to a place outside Great Britain other than Northern Ireland , and c the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019, and d any conditions that may be specified by the Commissioners in a notice published by them have been met, the supply, subject to such other conditions as they may impose, shall be zero-rated. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .