Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Modifications etc. (not altering text)

C1 Sch. 8 Pt. II Group 12 Note (2D)(i) is revoked (7.12.2015) as it appears in the inserting provision S.I. 2009/2972, art. 6 by virtue of The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5

Group 15— Charities etc. U.K.

F1 1A U.K. The sale, or letting on hire, by a taxable person of any goods donated to him for—

(a) sale,

(b) letting,

(c) sale or letting,

(d) sale or export,

(e) letting or export, or

(f) sale, letting or export,

if he is a profits-to-charity person in respect of the goods.

Textual Amendments

F1 Sch. 8 Pt. II Group 15 items 1, 1A, 2 substituted for items 1, 2 (1.4.2000) by S.I. 2000/805, art. 6