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.

9 U.K. The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product [F1 or veterinary medicinal product] where the supply is solely for use by the charity in such care, treatment or research.

Textual Amendments

F1 Words in Sch. 8 Pt. II Group 15 item 9 inserted (1.10.2006) by The Veterinary Medicines Regulations 2006 (S.I. 2006/2407), reg. 1, Sch. 9 para. 10(a) (with regs. 2(4), 3)