Section 57A(4)

For the purposes of this Act— a supply of goods identical to the zero-rated free zone supply of goods or a supply of services identical to the zero-rated free zone supply of services (as the case may be) is to be treated as having been made— by P in the course or furtherance of a business carried on by P, and to P for the purposes of that business, and that supply is to be treated— as taking place on the relevant day, as being made in the United Kingdom, as having the same value as the zero-rated free zone supply of goods or the zero-rated free zone supply of services (as the case may be), and as a taxable (and not a zero-rated) supply.

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