Section 28 Transactions treated as supplies for purposes of zero-rating etc.

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.”

This section shall have effect in relation to transactions occurring on or after the day on which this Act is passed.