Published 23 March 2015
Last updated 27 October 2017
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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.
The guidance in Sections 8 and 9 has been updated for deciding the correct treatment of single or multiple supplies.
This notice cancels and replaces the June 2011 edition and clarifies items made of fur.