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Schedule 10B, paragraph 4(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The supply categories are— supplies chargeable at the rate in force under section 2(1) (standard rate), supplies chargeable at the rate in force under section 29A (reduced rate), zero-rated supplies, and exempt supplies and other supplies that are not taxable supplies.

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Source: legislation.gov.uk · retrieved 2026-07-28