http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/8

SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

C1Group 12— Drugs, medicines, aids for the F2disabled, etc.

Annotations:

Amendments (Textual)

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)

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))

5

The supply to a F3disabled person or to a charity of a service of repair or maintenance of any goods specified in item 2, F12A, 6, 18 or 19 and supplied as described in that item.