Supplies of new means of transport to persons [F1departing Northern Ireland for a member State]U.K.
155. The Commissioners may, on application by a person who is not taxable in [F2a member State] and who intends—
(a)to purchase a new means of transport in [F3Northern Ireland], and
(b)to remove that new means of transport [F4from Northern Ireland] to [F2a member State],
permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to [F2a member State] within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.
Textual Amendments
F1Words in reg. 155 heading 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, 85(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2Words in reg. 155 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, 85(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3Words in reg. 155(a) 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, 85(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4Words in reg. 155(b) 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, 85(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Reg. 155 in force at 20.10.1995, see reg. 1