Section 133I — Value Added Tax Regulations 1995: Supplies of goods subject to excise duty to persons who are not taxable in a member state

Supplies of goods subject to excise duty to persons who are not taxable in a member state 133I Where the Commissioners are satisfied that—

a a supply by a taxable person of goods subject to excise duty involves their removal from Northern Ireland to a member State, b that supply is other than to a person taxable in a member State and the place of supply is not, by virtue of paragraph 29(2) of Schedule 9ZB to the Act, treated as outside the United Kingdom, c the goods have been removed to a member State in accordance with the provisions of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010, 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 the Commissioners may impose, shall be zero rated.