PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F13IN RESPECT OF GREAT BRITAIN

Annotations:
Amendments (Textual)

Supplies to overseas personsI1129

—

1

Where the Commissioners are satisfied that—

a

goods intended for export to a place outside F5Great BritainF12other than Northern Ireland have been supplied F6at a time when they were located in Great BritainF1... to—

i

a person not resident in F5Great Britain,

ii

a trader who has no business establishment in F5Great Britain from which taxable supplies are made, or

iii

an overseas authority, F8...

b

the goods were exported to a place outside F5Great BritainF7other than Northern Ireland, F4and

F11c

the goods are not personal gifts on export as defined in regulation 2 of the Customs (Export) (EU Exit) Regulations 2019,F3and

F2d

any conditions that may be specified by the Commissioners in a notice published by them have been met,

the supply, subject to such F10other conditions as they may impose, shall be zero-rated.

F92

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