Statute
Section 20 — Value Added Tax Regulations 1995: General
Text of the provision Official document
General 20 Regulations 13, 14, 15, 16, 17, 18 and 19 shall not apply to the following supplies made in the United Kingdom—
a any zero-rated supply other than a supply for the purposes of an acquisition in another member State, b any supply to which an order made under section 25(7) of the Act applies, c any supply on which VAT is charged although it is not made for consideration, or d any supply to which an order made under section 32 of the Act applies.
Official source: legislation.gov.uk
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