½Û×ÓÊÓƵ

Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.3 Exports /Exports / V4.307 Supplies to regimental shops and continental shelf installations, exports via the BPFO
Commentary

V4.307 Supplies to regimental shops and continental shelf installations, exports via the BPFO


Part V4 Exemption, zero-rating and reduced rates

This paragraph covers the scope of zero-rating for:

  1. Ìý

    •ÌýÌýÌýÌý supplies to regimental shops

  2. Ìý

    •ÌýÌýÌýÌý exports via the British Forces Post Office (BFPO)

  3. Ìý

    •ÌýÌýÌýÌý supplies to Continental Shelf installations

Exports—regimental shops and zero-rating

Supplies of goods to regimental shops may be zero-rated, subject to certain conditions, where the regiment (or equivalent military unit) is about to be posted to a location outside the UK.

Zero-rating is subject to all of the following conditions being satisfied1:

  1. Ìý

    •ÌýÌýÌýÌý each written order received from the President of the Regimental Institute (PRI) states that the Regiment is about to take up an overseas posting and that the goods

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:59