Commentary

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

Part V4 Exemption, zero-rating and reduced rates

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

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

This paragraph examines the scope of zero-rating for:

  1.  

    •     supplies to regimental shops

  2.  

    •     exports via the British Forces Post Office (BFPO)

  3.  

    •     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.  

    •     each written order received from the President of the Regimental Institute (PRI) states that

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