Related Commentary  

133(1)  The Commissioners may, on application by any person who intends to depart from Great Britain within 9 months and remain outside Great Britain and Northern Ireland for a period of at least 6 months, permit him within 6 months of his intended departure to purchase, from a registered person, a motor vehicle located in Great Britain at the time of its purchase without payment of VAT, for subsequent export, and its supply, subject to such conditions as they may impose, shall be zero-rated.

133(2)  The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.


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