SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 4— Talking books for the blind and [F1 disabled] and wireless sets for the blind U.K.

Textual Amendments

F1 Word in Sch. 8 Pt. II Group 4 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 6(b)

2 U.K.The supply to a charity of—

(a) wireless receiving sets; or

(b) apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,

being goods solely for gratuitous loan to the blind.

Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.