Related Commentary  Related Cases

129(1)  Where the Commissioners are satisfied that–

(a)goods intended for export to a place outside the member States have been supplied at a time when they were located in Great Britain to–

(i)a person not resident in Great Britain,

(ii)a trader who has no business establishment in Great Britain from which taxable supplies are made, or

(iii)an overseas authority,

(b)the goods were exported to a place outside the member States, and

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

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