PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Supplies to overseas personsI1129
—
1
Where the Commissioners are satisfied that—
a
goods intended for export to a place outside the member States have been supplied, otherwise than to a taxable person, to—
i
a person not resident in the United Kingdom,
ii
a trader who has no business establishment in the United Kingdom from which taxable supplies are made, or
iii
an overseas authority, and
b
the goods were exported to a place outside the member States,
the supply, subject to such conditions as they may impose, shall be zero-rated.
2
This regulation shall not apply in the case of a supply to any person who is a member of the crew of any ship or aircraft departing from the United Kingdom or the Isle of Man.