133. 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.
Textual Amendments
F1Word in reg. 133 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6
Commencement Information
I1Reg. 133 in force at 20.10.1995, see reg. 1