Section 55D(1)

For the purposes of this section, a person makes a “relevant deposit scheme supply” if— the person makes the first supply of goods in relation to which a deposit amount is payable (whether or not another person makes a subsequent supply of those goods in relation to which a deposit amount is payable), and that supply is a taxable (but not a zero-rated) supply.

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