http://www.legislation.gov.uk/ukpga/1983/55/schedule/5/part/Group/13/Bank/Notes/paragraph/1/1992-03-06Value Added Tax Act 1983 (repealed 1.9.1994)An Act to consolidate the enactments relating to value added tax.1983-07-26texttext/xmlenStatute Law Database2020-06-191992-03-06 SCHEDULESSCHEDULE 5 Zero-RatingGroup 13—Bank Notes1The issue by a bank of a note payable to bearer on demand.