(1) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of goods, or of such goods as may be specified in the regulations, in cases where the Revenue Commissioners are satisfied -
(a) that the goods have been or are to be exported,
(b) that the goods have been shipped on board an aircraft or ship proceeding to a place outside the State,
(c) that the goods are, or are to be used in, a fishing vessel used or to be used for the purposes of commercial sea fishing.
(1A) The Revenue Commissioners shall, subject to and in accordance with regulations (if any), allow the application of paragraph (b) of subsection (1) of section 11 (hereafter referred to in this section as ‘zero-rating’) to -
(a) the supply of a traveller's qualifying goods, and
(b) the supply of services by a VAT refunding agent consisting of the ser