PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS
Supplies to persons taxable in another member StateI1134
F1Subject to regulation 134A, where the Commissioners are satisfied that—
a
a supply of goods by a taxable person involves their removal from the United Kingdom,
b
the supply is to F2a person (“P”) who is registered for VAT in another member State and has provided the supplier with the VAT identification number issued to P by that other member State,
c
the goods have been removed to another member State, and
d
the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A27 of the Act, for VAT to be charged by reference to the profit margin on the supply,
the supply, subject to such conditions as they may impose, shall be zero-rated.