Value Added Tax Act 1994 (c. 23)

SCHEDULES

F1 SCHEDULE 7A U.K. CHARGE AT REDUCED RATE

Textual Amendments

F1 Sch. 7A inserted (11.5.2001 with effect as mentioned in s. 99(7)(a) of the amending Act) by 2001 c. 9, s. 99(5)(7)(a), Sch. 31 Pt. 1 para. 1

Part 2 U.K. THE GROUPS

Modifications etc. (not altering text)

C1 Sch. 7A Pt. 2 modified (30.6.2008) by The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (S.I. 2008/1410), arts. 1-3

[F2 Group 8— CONTRACEPTIVE PRODUCTS U.K.

Textual Amendments

F2 Sch. 7A Pt. 2 Groups 8, 9 inserted (1.7.2006) by The Value Added Tax (Reduced Rate) Order 2006 (S.I. 2006/1472), arts. 1, 4, Sch.

1 U.K. Supplies of contraceptive products, other than relevant exempt supplies.

NOTES:

Meaning of “contraceptive products”

1

In this Group “contraceptive product” means any product designed for the purposes of human contraception, but does not include any product designed for the purpose of monitoring fertility.

Meaning of “relevant exempt supplies”

2

In this Group “relevant exempt supplies” means supplies which fall within item 4 of Group 7 of Schedule 9 (exempt supplies of goods in any hospital etc. in connection with medical or surgical treatment etc.).]