# Finance Act 1997, Zero-rating




---
Source: https://www.legislation.gov.uk/ukpga/1997/16/part/III/crossheading/zerorating (the official version)
Page: https://openlegislation.uk/finance-act-1997/part-III/crossheading-zerorating
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.