Regulation 133B Supplies to persons outside the relevant statesF1

Where the Commissioners are satisfied that—

(1)

goods intended for export to a place outside the relevant states have been supplied at a time when they were located in Northern Ireland to—

(a)

a person not resident in Northern Ireland,

(b)

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

(c)

an overseas authority, and

(2)

the goods were exported to a place outside the relevant states;

(3)

the goods are not personal gifts on export as defined in F2regulation 2 of the Customs (Export) (EU Exit) Regulations 2019; and

(4)

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.

Annotations

F1: Pt. 16ZA 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, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F2: Words in reg. 133B(3) substituted (1.12.2021) by The Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1164), regs. 1, 25