Bank notes and coins
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