PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Supplies to persons departing from the member StatesI1133
The Commissioners may, on application by any person who intends to depart from the member States within 9 months and remain outside the member States for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a F1... motor vehicle without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.