Section 133E — Value Added Tax Regulations 1995

133E 1 The Commissioners may, on application by any person who intends to depart from the relevant states within 9 months and remain outside the relevant states for a period of at least 6 months, permit that person within 6 months (or 30 days if the motor vehicle is to be removed to Great Britain) of the person’s intended departure to purchase, from a registered person, a motor vehicle located in Northern Ireland at the time of purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

2 The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .