# The Value Added Tax Regulations 1995, Regulation 132: Supplies to persons departing from Great Britain


(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.
(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/132 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.