Zero-rated supply is a supply within the scope of value-added tax but charged at a nil rate. Examples are food (excluding restaurant and take-away meals), books and journals, and children's clothes; all exports are also zero-rated. Unlike exempt supplies, zero-rated supplies count towards the turnover limit above which registration for VAT is compulsory, and any input tax relating to them may be reclaimed by the registered trader. Research Zero-rated Supply
The Zloty is the currency of Poland. One zloty is equivalent to 100 groszy. Cowrie-shell, a small gasteropodous shell, the Cyprcea moneta, used for coin in some parts of Africa and in many parts of Southern Asia. The beauty of the cowrie-shells has procured them a place among ornaments, and they have been in demand among civilized and uncivilized nations time out of memory. The shells used as currency occur principally in the Philippine Islands. They vary in value in different localities. In India 6000 to 7000 are equal to a rupee, while in the interior of Africa 200 are worth Sd. The name is also given to other shells of the genus Oyprcea. Research Zloty
Abbreviations
Money
Research Zaibatsu