Value Added Tax Act 1983 (repealed 1.9.1994)

[F1 10 The supply to a charity of a substance directly used for synthesis or testing in the course of medical [F2 or veterinary] research.]

Notes:

[F3 (1) Item 1 shall apply only if the supply is a sale of goods donated to that charity or taxable person.]

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) “Animals” includes any species of the animal kingdom.

(4) “Relevant goods” means—

(a) [F5 medical, scientific, computer, video [F6 , sterilising][F7 , laboratory] or refrigeration]equipment F8 for use in medical [F9 or veterinary] research, [F10 training,]diagnosis or treatment;

(b) ambulances;

(c) [F11 parts or accessories for use]in or with goods described in paragraph (a) or (b) above;

(d) goods of a kind described in item 2 of Group 14 of this Schedule.

[F12 (e) motor vehicles (other than vehicles with more than 50 seats) designed or substantially and permanently adapted for the safe carriage of a handicapped person in a wheelchair provided that-

(i) in the case of vehicles with more than 16 but fewer than 27 seats, the number of persons for which such provision shall exist shall be at least 2;

(ii) in the case of vehicles with more than 26 but fewer than 37 seats, the number of persons for which such provision shall exist shall be at least 3;

(iii) in the case of vehicles with more than 36 but fewer than 47 seats, the number of persons for which such provisions shall exist shall be at least 4;

(iv) in the case of vehicles with more than 46 seats, the number of persons for which such provision shall exist shall be at least 5;

(v) there is either a fitted electrically or hydraulically operated lift or, in the case of vehicles with fewer than 17 seats, a fitted ramp to provide access for a passenger in a wheelchair.]

[F13 (f) motor vehicles (with more than 6 but fewer than 51 seats) for use by an eligible body providing care for blind, deaf, mentally handicapped or terminally sick persons mainly to transport such persons.]

[F14 (g) telecommunication, aural, visual, light enhancing or heat detecting equipment (not being equipment ordinarly supplied for private or recreational use) solely for use for the purpose of rescue or first aid services undertaken by a charitable institution providing such services.]

(5) “Eligible body” means—

(a) a Regional, District or Special Health Authority in England and Wales;

(b) a Health Board in Scotland;

(c) a Health and Social Services Board in Northern Ireland;

(d) a hospital whose activities are not carried on for profit;

(e) a research institution whose activities are not carried on for profit;

(f) a charitable institution providing care or medical or surgical treatment for handicapped persons;

(g) the Common Services Agency for the Scottish Health Service, the Northern Ireland Central Services Agency for Health and Social Services or the Isle of Man Health Services Board.

[F15 (h) a charitable institution providing rescue or first aid services.]

[F16 (i) a National Health Service trust established under Part I of the National Health Service and Community Care Act M1 1990 or the National Health Service (Scotland) M2 Act 1978.]

(6) “Handicapped” means chronically sick or disabled.

(7) Item 4 does not apply where the donee of the goods is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.

(8) Item 5 does not apply where the body to whom the goods are supplied is not a charity and has contributed in whole or in part to the funds for the purchase of the goods.

(9) Items 6 and 7 do not apply unless—

(a) the supply is paid for with funds which have been provided by a charity or from voluntary contributions, and

(b) in a case where the owner of the goods repaired or maintained is not a charity, it has not contributed in whole or in part to those funds.

[F17 (10) Items 4 and 5 include the letting on hire of relevant goods; accordingly in items 4, 5 and 6 and the notes relating thereto, references to the purchase or ownership of goods shall be deemed to include references respectively to their hiring and possession.

(11) Item 5 includes computer services by way of the provision of computer software solely for use in medical research, diagnosis or treatment.]

[F18 (12) In item 9—

(a) a “medicinal product” means any substance or article (not being an instrument, apparatus or appliance) which is for use wholly or mainly in either or both of the following ways-

(i) by being administered to one or more human beings or animals for a medicinal purpose;

(ii) as an ingredient in the preparation of a substance or article which is to be administered to one or more human beings or animals for a medicinal purpose;

(b) a “medicinal purpose” has the meaning assigned to it by section 130(2) of the Medicines Act 1968;

(c) “administer” has the meaning assigned to it by section 130(9) of the Medicines Act 1968;

(d)]

[F19 F20 (13) In items 9 and 10—

“substance” and “ingredient” have the meanings assigned to them by section 132 of the Medicines Act 1968.]

Textual Amendments

F1 Item 10 added by S.I. 1987/437, art. 3(2)

F2 Words in Sch. 5 Group 16 Item 10 inserted by S.I. 1991/737, art.6

F3 Note (1) substituted by S.I. 1990/750, art. 6

F4 Sch. 5 Group 16 Note (2) deleted by S.I. 1991/737, art.7

F5 Words substituted by virtue of S.I. 1986/530, art. 4(b)

F6 Word added by S.I. 1989/470, art. 2(b)

F7 Word inserted by S.I. 1990/750, art. 7(a)

F8 Word repealed by S.I. 1990/750, art. 7(b)

F9 Words in Sch. 5 Group 16 Note (4)(a) inserted by S.I. 1991/737, art.8

F10 Word inserted by S.I. 1990/750, art. 7(c)

F11 Words substituted by S.I. 1990/750, art. 8

F12 Note (4)(e) added by S.I. 1984/766, art. 2

F13 Note (4)(f) added at the end of note (4) by S.I. 1986/530, art. 4(c) and substituted by S.I. 1987/437, art. 3(3)

F14 Note (4)(g) added at the end of Note (4) by S.I. 1987/437, art. 3(4)

F15 Parah) added by S.I. 1983/1717, art. 2(a)

F16 Para. (i) added by S.I. 1990/2129, art. 2

F17 Notes (10)(11) added by S.I. 1983/1717, art 2(b)

F18 Note (12) added by S.I. 1986/530, art. 4(d)

F19 Note (13) added by S.I. 1987/437, art. 3(6)

F20 Note (12)(d) repealed by S.I. 1987/437, art. 3(5)

Marginal Citations

M1 1990 c. 19(113:2)

M2 1978 c. 29(113:2)