Commentary

V4.246 Processing and intermediary services

Part V4 Exemption, zero-rating and reduced rates

V4.246 Processing and intermediary services

Processing services

V4.246 Processing and intermediary services

This paragraph examines the zero-rating for a number of processing services, including:

  1.  

    •     work carried out on certain goods under VATA 1994, Sch 8, Group 7, Item 1

  2.  

    •     making arrangements for certain supplies under VATA 1994, Sch 8, Group 7, Item 2

  3.  

    •     processing services resulting in the production of zero-rated goods under VATA 1994, s 30(2A)

International services—processing services (zero-rating)

The zero-rating extended to certain international services is conferred by VATA 1994, Sch 8, Group 7 and is derived from Directive 2006/112/EC, Title IX, Chapters 6–101.

Work carried out on goods

The

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial