Regulation 41

for paragraph (1)(a), there shall be substituted the following—

“(a)

goods have been supplied to a person who is an overseas visitor and at the time of the supply intended to depart from the member States within 3 months from that date and that the goods should accompany him;”;

in paragraph 1(b), for “proper officer on exportation”, there shall be substituted the following—

• “competent authorities for the purposes of the common system of value added tax in the member State from which the goods were finally exported to a place outside the member States”;

in paragraph 1(c), after “exported”, there shall be inserted “to a place outside the member States”; and

in paragraph (2), for “the United Kingdom”, there shall be substituted “the member States”.