Updated: The guidance in paragraph 4.2.1. has been changed to clarify that both bullet points need to be met for zero rate to apply where measurements are exceeded.
This notice cancels and replaces Notice 714 (July 2017).
Source: HMRC
Updated: The guidance in paragraph 4.2.1. has been changed to clarify that both bullet points need to be met for zero rate to apply where measurements are exceeded.
This notice cancels and replaces Notice 714 (July 2017).
Source: HMRC