11(1)A supply of a taxable commodity to which this sub-paragraph applies is exempt from the levy if the person to whom the supply is made has, before the supply is made, notified the supplier—U.K.
(a)that he intends to use the commodity in making supplies of it to any other person, or
(b)that he intends to cause the commodity to be exported from the United Kingdom and has no intention to cause it to be thereafter brought back into the United Kingdom.
(2)Sub-paragraph (1) applies to supplies of a taxable commodity other than—
(a)electricity, or
(b)any gas in a gaseous state.
(3)A supply of electricity, or of gas in a gaseous state, is exempt from the levy if the person to whom the supply is made has, before the supply is made, notified the supplier that—
(a)he intends to cause the commodity to be exported from the United Kingdom, and
(b)has no intention to cause it to be thereafter brought back into the United Kingdom.
(4)Regulations under paragraph 22 may, in particular, include provision as to the application of sub-paragraph (3) in cases where a person who is both an exporter and an importer of a commodity intends to be a net exporter of the commodity.