Regulation 14
General
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 16 of 188
Regulation 14
Subregulation 1
Regulations 10, 11(1) and (2), 12 and 13 do not apply to —
(a)
any zero‑rated supply;
(b)
any supply to which regulations made under section 19(14) of the Act apply;
(c)
any supply on which tax is charged although it is not made for consideration; or
(d)
any supply to which regulations in Part 11 (made under section 23 of the Act) apply.
Subregulation 2
Regulation 13A does not apply to any supply of investment precious metals that is not made for a consideration.