Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 12— Drugs, medicines, aids for the handicapped, etc. U.K.

5 U.K. The supply to a handicapped person or to a charity of a service of repair or maintenance of any goods specified in item 2, [F1 2A,] 6, 18 or 19 and supplied as described in that item.

Textual Amendments

F1 Word in Sch. 8 Pt. II Group 12 item 5 inserted (1.4.2001 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2001/754, art. 4