{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-132",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-132.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/132",
  "kind": "regulation",
  "number": "132",
  "heading": "Supplies to persons departing from Great Britain",
  "text": "(1) The Commissioners may, on application by an overseas visitor who intends to depart from Great Britain within 15 months and remain outside Great Britain and Northern Ireland for a period of at least 6 months, permit him within 12 months of his intended departure to purchase, from a registered person, a ... motor vehicle located in Great Britain at the time of its purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.\n(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 132 renumbered as reg. 132(1) (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, 71(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 132(1) 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, 71(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 132 inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 41"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 132 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 132(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, 71(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 132(2) 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, 71(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 132 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, 72 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 132 in force at 20.10.1995, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/132",
    "retrieved_at": "2026-10-29T13:01:01.982800+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}