SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 10— Gold U.K.

Item No. U.K.

1 The supply, by a Central Bank to another Central Bank or a member of the London Gold Market, of gold held in the United Kingdom.

2 U.K. The supply, by a member of the London Gold Market to a Central Bank, of gold held in the United Kingdom.

Notes: U.K.

(1) “Gold” includes gold coins.

(2) Section 30(3) does not apply to goods forming part of a description of supply in this Group.

(3) Items 1 and 2 include—

(a) the granting of a right to acquire a quantity of gold; and

(b) any supply described in those items which by virtue of paragraph 1 of Schedule 4 is a supply of services.