Part II Reliefs, exemptions and repayments
Imports, overseas businesses etc
40 Refunds in relation to new means of transport supplied to other member States.
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.