Section 155 — Value Added Tax Regulations 1995: Supplies of new means of transport to persons departing Northern Ireland for a member State

Supplies of new means of transport to persons departing Northern Ireland for a member State 155 The Commissioners may, on application by a person who is not taxable in a member State and who intends—

a to purchase a new means of transport in Northern Ireland , and b to remove that new means of transport from Northern Ireland to a member State , permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to a member State within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.