Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 4 — Talking books for the blind and handicapped and wireless sets for the blind

Item No

2 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.