129. —
(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.
Commencement Information
I1Reg. 129 in force at 20.10.1995, see reg. 1