Finance Act 1995 (c. 4)

Part II U.K. Value Added Tax and Insurance Premium Tax

Value added tax U.K.

28 Transactions treated as supplies for purposes of zero-rating etc. U.K.

(1) In section 30 of the M1 Value Added Tax Act 1994 (zero-rated supplies) for subsection (5) (transactions described in Schedule 8 to the Act to be treated as supplies) there shall be substituted—

“(5) The export of any goods by a charity to a place outside the member States shall for the purposes of this Act be treated as a supply made by the charity—

(a) in the United Kingdom, and

(b) in the course or furtherance of a business carried on by the charity.”

(2) This section shall have effect in relation to transactions occurring on or after the day on which this Act is passed.

Marginal Citations

M1 1994 c. 23.