129. —
(1) Where the Commissioners are satisfied that—
(a)goods intended for export to a place outside the member States have been suppliedF1... 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.
F2(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 129(1)(a) deleted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 3
F2Reg. 129(2) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))
Commencement Information
I1Reg. 129 in force at 20.10.1995, see reg. 1