71 Margin schemes and removal or export of goods: zero-rating
Finance Act 2022 (2022 c 3) | Legislation

71  Margin schemes and removal or export of goods: zero-rating

(1)     VATA 1994 is amended as follows.

(2)     In section 30 (zero-rating), after subsection (6) insert—

“(6A)     Subsection (6) does not apply in the case of goods exported from Great Britain if, in respect of the

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