Finance Act 1984

10 Zero-rating. U.K.

(1) Schedule 5 to the Value Added Tax Act 1983 (zero-rating) shall have effect subject to the modifications in Schedule 6 to this Act.

(2) In Schedule 6 to this Act—

(a) Part I has effect with respect to supplies made on or after 1st May 1984; and

(b) Parts II and III have effect with respect to supplies made on or after 1st June 1984.