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The Value Added Tax Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2518
- PART XVI
- Regulation 129
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Supplies to overseas personsU.K.
129. —
(1) Where the Commissioners are satisfied that—
(a)goods intended for export to a place outside [F1Great Britain] [F2other than Northern Ireland] have been supplied [F3at a time when they were located in Great Britain] F4... to—
(i)a person not resident in [F1Great Britain],
(ii)a trader who has no business establishment in [F1Great Britain] from which taxable supplies are made, or
(iii)an overseas authority, F5...
(b)the goods were exported to a place outside [F1Great Britain] [F6other than Northern Ireland], [F7and]
[F8(c)the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019,] [F9and]
[F10(d)any conditions that may be specified by the Commissioners in a notice published by them have been met,]
the supply, subject to such [F11other] conditions as they may impose, shall be zero-rated.
F12(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 129 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2Words in reg. 129(1)(a) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40
F3Words in reg. 129(1)(a) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Words in reg. 129(1)(a) deleted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 3
F5Word in reg. 129(1)(a)(iii) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(a)
F6Words in reg. 129(1)(b) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40
F7Word in reg. 129(1)(b) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(b)
F8Reg. 129(1)(c) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(c)
F9Word in reg. 129(1)(c) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F10Reg. 129(1)(d) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F11Word in reg. 129(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 70(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F12Reg. 129(2) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))
Commencement Information
I1Reg. 129 in force at 20.10.1995, see reg. 1
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