Part I International Supplies (paras. 1-7)
This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of Council Directive No. 2006/112/EC of 28 November 2006.
Intra-Community transactions
(1) The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State.
(2) The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.
(3) The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implement the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992).
(4) The supply of intra-Community transport services involving the carriage of goods to and from the