1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

34.38Retail Export Scheme VATCA s58 Detailed provisions are contained in VAT Regulations No 15 as amended by the 1997 Finance Act to allow for the zero-rating of goods purchased by non-EU visitors.
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016