Schedule 9ZA, Part 4, paragraph 17(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 30(10) applies to a supply of goods that has been zero-rated in pursuance of regulations made under sub-paragraph (3) as it applies to a supply of goods that has been zero-rated in pursuance of regulations made under section 30(8) or (9).
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Source: legislation.gov.uk · retrieved 2026-07-28