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130. Where the Commissioners are satisfied that—
(a)goods have been supplied to, and delivered direct to, a ship or aircraft on behalf of—
(i)a member, being an overseas visitor, of the crew of any ship or aircraft departing from the United Kingdom or the Isle of Man to an immediate destination outside the member States, or
(ii)a person who is not an overseas visitor, who has been resident in the member States for at least 365 days in the last 2 years immediately preceding the date of the supply of the said goods and who, at the time of the said supply, intends to depart from the United Kingdom or the Isle of Man for an immediate destination outside the member States and remain outside the member States for a period of at least 12 months, and
(b)save as they may allow, the goods were produced to the proper officer on exportation, and
(c)the goods were exported in that ship or aircraft or in such other ship or aircraft as the Commissioners may allow,
the supply, subject to such conditions as they may impose, shall be zero-rated.
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