Section 133B — Value Added Tax Regulations 1995: Supplies to persons outside the relevant states

Supplies to persons outside the relevant states 133B Where the Commissioners are satisfied that— 1 goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—

a a person not resident in Northern Ireland, b a trader who has no business establishment in Northern Ireland from which taxable supplies are made, or c an overseas authority, and 2 the goods were exported to a place outside the relevant states; 3 the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019; and 4 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.