Updated list of recognised stock exchanges –updated the name of the Oslo Axess market to Euronext Expand market following name changes.
VAT Notice 701/38: Seeds and plants that can be zero-rated –The sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit has been added to paragraph 3.5 ‘Trees and fruit bearing shrubs’.
Updated list of recognised stock exchanges –updated the name of the Oslo Axess market to Euronext Expand market following name changes.
VAT Notice 701/38: Seeds and plants that can be zero-rated –The sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit has been added to paragraph 3.5 ‘Trees and fruit bearing shrubs’.