(1) In section 11(1)(n), “item.” is replaced by “item; or” and the following is added:
“item.”
“item; or”
“(o) the goods are supplied as consideration for a supply that is chargeable at the rate of 0% under section 11A(1)(s) or (t).”
(2) Subsection (1) applies to supplies made on or after 1 January 2009.