Paragraph 17 I1

In subsection (3) of section 16 (no tax on zero-rated imports)—

In subsection (6)(a) of that section (zero-rating of exports and goods shipped as stores etc.), after “exported them" there shall be inserted “ to a place outside the member States ”.

In subsection (7) of that section (regulations as to zero-rating of goods which have been or are to be exported), for the words from “where" to “and" there shall be substituted

“where—

(a)

the Commissioners are satisfied that the goods have been or are to be exported to a place outside the member States or that the supply in question involves both—

(i)

the removal of the goods from the United Kingdom; and

(ii)

their acquisition in another member State by a person who is liable for value added tax on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 2A above;

and”.

(b)

In subsection (8) of that section (zero-rating of services where goods let on hire and exported), for “exported" there shall be substituted “ removed from the United Kingdom ”.

In subsection (9) of that section (cases where goods are not exported or shipped), in paragraph (a), after “shipped" there shall be inserted “ or otherwise removed from the United Kingdom ”.