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Regulation 155 Supplies of new means of transport to persons departing Northern Ireland for a member StateF4I1

United Kingdom

The Commissioners may, on application by a person who is not taxable in F1a member State and who intends—

(a)

to purchase a new means of transport in F2Northern Ireland, and

(b)

to remove that new means of transport F3from Northern Ireland to a member State,

permit that person to purchase a new means of transport without payment of VAT, for subsequent removal to a member State within 2 months of the date of supply and its supply, subject to such conditions as they may impose, shall be zero-rated.

Annotations

Textual amendments

F1

Words in reg. 155 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, 85(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2

Words in reg. 155(a) 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, 85(c) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F3

Words in reg. 155(b) 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, 85(d) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F4

Words in reg. 155 heading 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, 85(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1

Reg. 155 in force at 20.10.1995, see reg. 1

Notes on Part XVII

Textual amendments

F1

Pt. 17 heading substituted (15.4.2013) by The Value Added Tax (Amendment) Regulations 2013 (S.I. 2013/701), regs. 2, 5