ATM arrangement

Commentary – Indirect Tax Reporter ¶22-975

Issue through ATMs to customers of other banks in return for payment

Case Law – Royal Bank of Scotland Group plc. [2001] BVC 2,275 ; Royal Bank of Scotland plc v Customs and Excise Commissioners. [2002] BVC 389

Value added tax, zero-rating

Commentary – Quick Overview ¶68730

Zero-rating

Commentary – Indirect Tax Reporter ¶22-975
Legislation/Regulatory – VATA94 Sch. 8, Grp. 11