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.