SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
C1Group 12— Drugs, medicines, aids for the F2disabled, etc.
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2))
F111
The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by F3disabled persons—
a
in residential accommodation, or
b
in a day-centre where at least 20 per cent. of the individuals using the centre are F3disabled persons,
where such provision, extension or adaptation is necessary by reason of the condition of the F3disabled persons.
Word in Sch. 8 Pt. II Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)