V4.207 Goods exported or shipped abroad
VATA 1994, s 30(6)1 and regulations2 made under s 30(8), (8A) and (9)3 provide that a supply of goods or services is zero-rated in the circumstances set out below:
- Ìý
•ÌýÌýÌýÌý goods exported by the seller to a place outside the UK (or before 1 January 2021 to a place outside the EU)4 (see V4.303)
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