Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 15— Charities etc. U.K.

5 U.K. The supply of any relevant goods to an eligible body which pays for them with funds provided by a charity or from voluntary contributions or to an eligible body which is a charitable institution providing care or medical or surgical treatment for [F1 disabled] persons.

Textual Amendments

F1 Word in Sch. 8 Pt. II Group 15 item 5 substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 8(a)