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Finance Act 1995
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28 Transactions treated as supplies for purposes of zero-rating etc.U.K.
(1)In section 30 of the M1Value Added Tax Act 1994 (zero-rated supplies) for subsection (5) (transactions described in Schedule 8 to the Act to be treated as supplies) there shall be substituted—
“(5)The export of any goods by a charity to a place outside the member States shall for the purposes of this Act be treated as a supply made by the charity—
(a)in the United Kingdom, and
(b)in the course or furtherance of a business carried on by the charity.”
(2)This section shall have effect in relation to transactions occurring on or after the day on which this Act is passed.
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