The Probert Encyclopaedia of Money

ZAIBATSU

A zaibatsu is a Japanese industrial conglomerate.
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ZERO-RATED SUPPLY

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.
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ZLOTY

The Zloty is the currency of Poland.
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