PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Supplies to overseas persons129.
—
(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.
F1(2)
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