SCHEDULES

SCHEDULE 8 Zero-rating

Part I Index to zero-rated supplies of goods and services

Annotations:
Amendments (Textual)
F1

Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)

Subject matter

Group Number

1983 Group Number

Bank notes

Group 11

Group 13

Books etc.

Group 3

Group 3

Caravans and houseboats

Group 9

Group 11

Charities etc.

Group 15

Group 16

Clothing and footwear

Group 16

Group 17

Construction of buildings etc.

Group 5

Group 8

Drugs, medicines, aids for the handicapped etc.

Group 12

Group 14

Food

Group 1

Group 1

Gold

Group 10

Group 12

Imports, exports etc.

Group 13

Group 15

International services

Group 7

Group 9

Protected buildings

Group 6

Group 8A

Sewerage services and water

Group 2

Group 2

Talking books for the blind and handicapped and wireless sets for the blind

Group 4

Group 4

F1. . .

F1. . .

F1. . .

Transport

Group 8

Group 10