23-430 Group 14 – tax-free shops (to 30 June 1999)
Zero-rating for tax-free shops in relation to persons travelling within the EU was abolished for supplies made after June 1999 (VATA 1994, Sch. 8, Grp. 14 was repealed by Value Added Tax (Abolition of Zero-Rating for Tax-Free Shops) Order 1999 (SI 1999/1642)).
The former zero-rating applied to certain supplies of tobacco products, alcoholic beverages and perfumes to certain intra-EU ‘travellers’ if they were supplied (VATA 1994, Sch. 8, former Grp. 14):
(1)in a ‘tax-free shop’ by a person in the course of carrying on a business (former Grp. 14, item 1), or