Section 18C(3)

Where this subsection applies— a supply of services identical to the zero-rated supply of services shall be treated for the purposes of this Act as being, at the time the goods are removed from the warehousing or fiscal warehousing regime or (if earlier) at the duty point, both made (for the purposes of his business) to the person to whom the zero-rated supply of services was actually made and made by him in the course or furtherance of his business, that supply shall have the same value as the zero-rated supply of services, that supply shall be a taxable (and not a zero-rated) supply, and VAT shall be charged on that supply even if the person treated as making it is not a taxable person.

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