Sch 9ZA para 19
(1) Where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport that involves the removal of the goods to a member State from Northern Ireland, the Commissioners must, on a claim made in that behalf, refund to that person, as the case may be— (a) the amount of any VAT on the supply of that means of transport to that person, or (b) the amount of any VAT paid by that person on the acquisition of that means of transport from a member State or on its importation into the United Kingdom as a result of its entry into Northern Ireland. (2) But the amount of VAT that is to be refunded under this paragraph is not to exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated. (3) A claim for refund of VAT under this paragraph must— (a) be made within such time and in such form and manner as may be specified in regulations made by the Commissioners, (b) contain such information as may be specified in those regulations, and (c) be accompanied by such documents as may be specified in those regulations.