{
  "url": "https://openlegislation.uk/finance-act-1995/section-28",
  "json_url": "https://openlegislation.uk/finance-act-1995/section-28.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Transactions treated as supplies for purposes of zero-rating etc.",
  "text": "(1) In section 30 of the Value 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—\n“(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—\n(a) in the United Kingdom, and\n(b) in the course or furtherance of a business carried on by the charity.”\n(2) This section shall have effect in relation to transactions occurring on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/section/28",
    "retrieved_at": "2026-10-29T09:33:25.980862+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}