Section 28 | Transactions treated as supplies for purposes of zero-rating etc.

(1)In section 30 of the Value Added Tax Act 1994 (zero-rated supplies) for subsection (5) (transactions described in Schedule 8 to the Act to be treated as supplies) there shall be substituted—

(5)The export of any goods by a charity to a place outside the member States shall for the purposes of this Act be treated as a supply made by the charity—

(a)in the United Kingdom, and

(b)in the course or furtherance of a business carried on by the charity.

(2)This section shall have effect in relation to transactions occurring on or after the day on which this Act is passed.