Regulation 133 I1

F1(1)

The Commissioners may, on application by any person who intends to depart from F2Great Britain within 9 months and remain outside Great Britain F3and Northern Ireland for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a F4... motor vehicle F5located 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.

F6(2)

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

Annotations

Textual amendments

F1: Reg. 133 renumbered as reg. 133(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, 73(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2: Words in reg. 133(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, 73(b)(i) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3: Words in reg. 133(1) inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 41
F4: Word in reg. 133 omitted (1.4.2000) by The Value Added Tax (Amendment) Regulations 2000 (S.I. 2000/258), regs. 1(3), 6
F5: Words in reg. 133(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, 73(b)(ii) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F6: Reg. 133(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, 73(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1: Reg. 133 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.