The Value Added Tax Regulations 1995

Supplies to persons departing from the member States U.K.

131.  —

(1) Where the Commissioners are satisfied that—

(a) goods have been supplied to a person who is an overseas visitor and who, at the time of the supply, intended to depart from the member States [F1 before the end of the third month following that in which the supply is effected] and that the goods should accompany him,

(b) save as they may allow, the goods were produced to the competent authorities for the purposes of the common system of VAT in the member State from which the goods were finally exported to a place outside the member States, and

(c) 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

F1 Words in reg. 131(1)(a) substituted (1.1.1996) by The Value Added Tax (Amendment) Regulations 1995 (S.I. 1995/3147), regs. 1, 6

F2 Reg. 131(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

I1 Reg. 131 in force at 20.10.1995, see reg. 1