# Value Added Tax Act 1994, Paragraph 3


The supply to an overseas authority, overseas body or overseas trader of jigs, patterns, templates, dies, punches and similar machine tools used in the United Kingdom solely for the manufacture of goods for export ....

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/13/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-13/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.