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.