WebMar 7, 2024 · The VAT Act 1994, section 30 holds that goods and services specified in schedule 8 to the act are zero-rated. Schedule 8, group 23 (as inserted by the Value … Zero rating under item 2 of Group 7 applies to the supply of services consisting of the making of arrangements for 1. the export of any goods to a place outside the UK, or 2. a supply of services of the description specified in item 1 of Group 7, or 3. any supply of services which is made outside the UK. This Group … See more Zero rating under item 2(a) applies only where an intermediary’s service is supplied in the UK in arranging an export of goods from the UK … See more Zero rating under item 2(c) can only apply where the intermediary’s supply is made in the UK, but the arranged supply is itself made outside the UK. It is possible for a UK intermediary to supply services to a UK customer in arranging … See more Zero rating under item 2(b) applies to supplies within the UK of the services of an intermediary making arrangements for a supply of work on … See more The legal note to Group 7 excludes from zero-rating under this Group any exempt services falling within Schedule 9, Group 2 (Insurance) or Group … See more
IIHF Women
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Energy-saving materials and heating equipment (VAT Notice 708/6)
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