[F1Supplies to persons departing from Great Britain]U.K.
132.—[F2(1)] The Commissioners may, on application by an overseas visitor who intends to depart from [F3Great Britain] within 15 months and remain outside [F3Great Britain] [F4and Northern Ireland] for a period of at least 6 months, permit him within 12 months of his intended departure to purchase, from a registered person, a F5... motor vehicle [F6located in Great Britain at the time of its purchase] without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.
[F7(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.]
Textual Amendments
F1Reg. 132 heading inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 72 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2Reg. 132 renumbered as reg. 132(1) (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3Words in reg. 132(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Words in reg. 132 inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 41
F5Word in reg. 132 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6
F6Words in reg. 132(1) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F7Reg. 132(2) inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 71(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 132 in force at 20.10.1995, see reg. 1