Part II Value Added Tax and Insurance Premium Tax
Value added tax
28 Transactions treated as supplies for purposes of zero-rating etc.
1
In section 30 of the M1Value 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.