- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Value Added Tax Regulations 1995
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Supplies of new means of transport to persons departing to another member State
155. The Commissioners may, on application by a person who is not taxable in another member State and who intends—
(a)to purchase a new means of transport in the United Kingdom, and
(b)to remove that new means of transport to another member State,
permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to another 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.
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