The Value Added Tax Regulations 1995

Supplies to persons taxable in another member State

134.  Where the Commissioners are satisfied that—

(a) a supply of goods by a taxable person involves their removal from the United Kingdom,

(b) the supply is to a person taxable in another member State,

(c) the goods have been removed to another member State, and

(d) the goods are not goods in relation to whose supply the taxable person has opted, pursuant to section 50A(1) of the Act, for VAT to be charged by reference to the profit margin on the supply,

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

(1)

Section 50A was inserted by section 24 of the Finance Act 1995 (c. 4) .