SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 10— Gold

Notes:

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.