40 Refunds in relation to new means of transport supplied to other member States.U.K.
(1)Subject to subsection (2) below, where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport as involves the removal of the goods to another member State, the Commissioners shall, on a claim made in that behalf, refund to that person, as the case may be—
(a)the amount of any VAT on the supply of that means of transport to that person, or
(b)the amount of any VAT paid by that person on the acquisition of that means of transport from another member State or on its importation from a place outside the member States.
(2)The amount of VAT refunded under this section shall not exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.
(3)The Commissioners shall not be entitled to entertain a claim for refund of VAT under this section unless the claim—
(a)is made within such time and in such form and manner;
(b)contains such information; and
(c)is accompanied by such documents, whether by way of evidence or otherwise,
as the Commissioners may by regulations prescribe.