Section 30(8)

Regulations may provide for the zero-rating of supplies of goods, or of such goods as may be specified in the regulations, in cases where— the Commissioners are satisfied that the goods have been or are to be exported to such places as may be specified in the regulations, and such other conditions, if any, as may be specified in the regulations or the Commissioners may impose are fulfilled.

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