PART XVIIMPORTATIONS, EXPORTATIONS AND REMOVALS F7IN RESPECT OF GREAT BRITAIN

Annotations:
Amendments (Textual)

F3Supplies to persons departing from Great BritainI1132

F11

The Commissioners may, on application by an overseas visitor who intends to depart from F5Great Britain within 15 months and remain outside F5Great BritainF2and Northern Ireland for a period of at least 6 months, permit him within 12 months of his intended departure to purchase, from a registered person, a F8... motor vehicle F6located 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.

F42

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