“… the objectives which underpin them and not in such a way as to deprive them of their intended effects.” (SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14, [2019] 1 WLR 2219 at [42]).…”
“…lows. The UT referred to the approach to construing zero-rating provisions set out by Lord Kitchin JSC in SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14, [2019] 1 WLR 2219:…”