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Value Added Tax Act 1994
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Changes over time for: Part I
Version Superseded: 27/04/2017
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Point in time view as at 15/09/2016.
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There are currently no known outstanding effects for the Value Added Tax Act 1994, Part I.
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Part IU.K. Index to zero-rated supplies of goods and services
| 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 |
| F1... | F1. . . | |
| [F2European Research Infrastructure Consortia] | [F2Group 18] | |
| 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 |
| F3. . . | F3. . . | F3. . . |
| Transport | Group 8 | Group 10 |
| [F4Women's sanitary products | Group 19] |
Textual Amendments
F1 Words in Sch. 8 Pt. I omitted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Emissions Allowances) Order 2010 (S.I. 2010/2549), arts. 1(2), 2(2)
F2Words in Sch. 8 Pt. I inserted (1.1.2013) by The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 (S.I. 2012/2907), arts. 1, 3(1) (with art. 1(2))
F3Sch. 8 Pt. I: entry relating to “tax-free shops” deleted (1.7.1999) by S.I. 1999/1642, art. 2(a)
F4Words in Sch. 8 Pt. I inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(3)
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