Section 133F — Value Added Tax Regulations 1995: Supplies to persons taxable in a member State

Supplies to persons taxable in a member State 133F 1 Subject to regulation 133G, where the Commissioners are satisfied that —

a a supply of goods by a taxable person involves their removal from Northern Ireland;

b the supply is to a person (“P”) who is registered for VAT in a member State and has provided the supplier with the VAT identification number issued to P by that member State, c the goods have been removed to a member State, and d the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A of the Act, for VAT to be charged by reference to the profit margin on the supply, the supply, subject to such conditions as they may impose, shall be zero-rated.