Section 30(6)

A supply of goods is zero-rated by virtue of this subsection if the Commissioners are satisfied that the person supplying the goods— and in either case if such other conditions, if any, as may be specified in regulations or the Commissioners may impose are fulfilled. has exported them ...; or has shipped them for use as stores on a voyage or flight to an eventual destination outside the United Kingdom, or as merchandise for sale by retail to persons carried on such a voyage or flight in a ship or aircraft,

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