SCHEDULES
SCHEDULE 5 Zero-Rating
Group 4—Talking Books for the Blind and Handicapped and Wireless sets for the Blind Item No.
F22
The supply to a charity of—
a
wireless receiving sets; or
b
apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,
being goods solely for gratuitous loan to the blind.
Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.