# The Value Added Tax Regulations 1995, Regulation 129: Supplies to overseas persons

Extent: E+W+S+N.I.

—
(1) Where the Commissioners are satisfied that—
(a) goods intended for export to a place outside Great Britain other than Northern Ireland have been supplied at a time when they were located in Great Britain ... 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, ...
(b) the goods were exported to a place outside Great Britain other than Northern Ireland, and
(c) the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019, and
(d) any conditions that may be specified by the Commissioners in a notice published by them have been met,
the supply, subject to such other conditions as they may impose, shall be zero-rated.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/129 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-129
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.