SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 12— Drugs, medicines, aids for the [F1 disabled], etc. U.K.

Textual Amendments

F1 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)

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))

12 U.K.The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by [F2 disabled] persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by [F2 disabled] persons.

Textual Amendments

F2 Word in Sch. 8 Pt. II Group 12 items 2-19 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(a)