Related Commentary  

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

(a)to purchase a new means of transport in Northern Ireland, and

(b)to remove that new means of transport from 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.

Prospective amendments

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