zealous witness A *witness who displays undue favouritism towards one party
in the case.
zebra crossing A road crossing for pedestrians, identified by studs and
alternating black and white stripes on the carriageway and lighted yellow globes
(normally flashing) at each end. Pedestrians take precedence over vehicles on
crossings uncontrolled by police or traffic wardens, and it is an offence for vehicles
to wait or overtake within their limits.
zero-rated supply A supply that is within the scope of *value-added tax but is
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 VATis compulsory, and any input tax relating to them may be
reclaimed by the registered trader.
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