Regulation 129 Supplies to overseas personsI1

United Kingdom

—

(1)

Where the Commissioners are satisfied that—

(a)

goods intended for export to a place outside F1Great Britain F2other than Northern Ireland have been supplied F3at a time when they were located in Great Britain F4... to—

(i)

a person not resident in Great Britain,

(ii)

a trader who has no business establishment in Great Britain from which taxable supplies are made, or

(iii)

an overseas authority, F5...

(b)

the goods were exported to a place outside Great Britain F6other than Northern Ireland, F7and

F8(c)

the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019, F9and

F10(d)

any conditions that may be specified by the Commissioners in a notice published by them have been met,

the supply, subject to such F11other conditions as they may impose, shall be zero-rated.

F12(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in reg. 129 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, 70(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2: Words in reg. 129(1)(a) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40
F3: Words in reg. 129(1)(a) 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, 70(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F4: Words in reg. 129(1)(a) deleted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2241), regs. 1(1), 3
F5: Word in reg. 129(1)(a)(iii) omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(a)
F6: Words in reg. 129(1)(b) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 40
F7: Word in reg. 129(1)(b) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(b)
F8: Reg. 129(1)(c) inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 11(3)(c)
F9: Word in reg. 129(1)(c) 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, 70(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F10: Reg. 129(1)(d) 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, 70(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F11: Word in reg. 129(1) 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, 70(e) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F12: Reg. 129(2) omitted (1.7.2003) by virtue of The Value Added Tax (Amendment) (No. 4) Regulations 2003 (S.I. 2003/1485), regs. 1(1), 6 (with reg. 1(2))

Commencement

I1: Reg. 129 in force at 20.10.1995, see reg. 1

Notes on Part XVI

Textual amendments

F1: 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.