Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 section 70
Zero-rating (Schedule 8)
Section 70 modifies the zero-rating rules for drugs, medicines, and certain motor vehicles (Group 12 of Schedule 8) so that they apply to goods acquired from EU member states under the Northern Ireland Protocol, in the same way as they apply to imports.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.