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SCHEDULES

SCHEDULE 8Zero-rating

Part IIThe Groups

Group 12— Drugs, medicines, aids for the handicapped, etc.

Item No

14The letting on hire of a motor vehicle for a period of not less than 3 years to a handicapped person in receipt of a disability living allowance by virtue of entitlement to the mobility component or of mobility supplement where the lessor’s business consists predominantly of the provision of motor vehicles to such persons.