# Finance Act 1995, Section 28: Transactions treated as supplies for purposes of zero-rating etc.


(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—
“(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.

---
Source: https://www.legislation.gov.uk/ukpga/1995/4/section/28 (the official version)
Page: https://openlegislation.uk/finance-act-1995/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.