V4.292 Zero-rating—supplies in free zones
This paragraph considers the zero-rating for supplies made in free zones. Free zones are covered more generally in V3.321.
Goods supplied in free zones—scope of zero rate
The zero rate of VAT applies to the supply of free zone procedure goods from one free zone business (A) to another free zone business (B) if both1:
- Ìý
•ÌýÌýÌýÌý the supply of the goods would (apart from this provision) be taxable but not zero-rated
- Ìý
•ÌýÌýÌýÌý A was authorised to make the supply
Services supplied in free zones—scope of zero rate
The
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