PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F6IN RESPECT OF GREAT BRITAIN
Annotations:
Amendments (Textual)
I1133
F51
The Commissioners may, on application by any person who intends to depart from F2Great Britain within 9 months and remain outside F2Great BritainF3and Northern Ireland for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a F7... motor vehicle F1located 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.
F42
The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.
Words in Pt. 16 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, 60 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.