Section 30(1)

Where a taxable person supplies goods or services and the supply is zero-rated, then, whether or not VAT would be chargeable on the supply apart from this section— and accordingly the rate at which VAT is treated as charged on the supply shall be nil. no VAT shall be charged on the supply; but it shall in all other respects be treated as a taxable supply;

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