Value Added Tax Act 1994

Part I U.K. Index to exempt supplies of goods and services

[F1 Betting, gaming, dutiable machine games and lotteries]	Group 4
Burial and cremation	Group 8
[F2 Cultural services etc]	[F2 Group 13]
Education	Group 6
Finance	Group 5
Fund raising events by charities and other qualifying bodies	Group 12
Health and welfare	Group 7
Insurance	Group 2
[F3 Investment gold]	[F3 Group 15]
Land	Group 1
Postal services	Group 3
Sport, sports competitions and physical education	Group 10
[F4 Supplies of goods where input tax cannot be recovered]	[F4 Group 14]
[F5 Supplies of services by groups involving cost sharing]	[F5 Group 16]
[F6 Subscriptions to trade unions, professional and other public interest bodies]	[F6 Group 9]
Works of art etc	Group 11

Textual Amendments

F1 Words in Sch. 9 Pt. I Index substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(b)

F2 Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b)

F3 Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2)

F4 Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2)

F5 Sch. 9 Pt. I: entry inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(1)

F6 Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a)