PART XVIU.K.IMPORTATIONS, EXPORTATIONS AND REMOVALS [F1IN RESPECT OF GREAT BRITAIN]

133.—[F2(1)] The Commissioners may, on application by any person who intends to depart from [F3Great Britain] within 9 months and remain outside [F3Great Britain] [F4and 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 F5... 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.U.K.

[F7(2) The conditions that the Commissioners may impose under paragraph (1) may be specified in a notice published by them.]