xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 7E+W+S+N.I.VAT: zero-rating of adapted motor vehicles etc

Minor amendmentsE+W+S+N.I.

4Schedule 8 to VATA 1994 is amended as follows.E+W+S+N.I.

5In Part 1 (index to zero-rated supplies of goods and services)—E+W+S+N.I.

(a)in the entry relating to Group 12, for “handicapped” substitute “ disabled ”;

(b)in the entry relating to Group 4, for “handicapped” substitute “ disabled ”.

6In Group 4 (talking books for the blind and handicapped and wireless sets for the blind)—E+W+S+N.I.

(a)in item 1, for each occurrence of “handicapped” substitute “ disabled ”;

(b)in the heading, for “handicapped” substitute “ disabled ”.

7In Group 12 (drugs, medicines, aids for the handicapped etc)—E+W+S+N.I.

(a)in items 2 to 19 and Notes (1) and (5B) to (9), for each occurrence of “handicapped” substitute “ disabled ”;

(b)for Note (3) substitute—

(3)Any person who is chronically sick or disabled is “disabled” for the purposes of this Group.;

(c)in the heading, for “handicapped,” substitute “ disabled, ”.

8In Group 15 (charities etc)—E+W+S+N.I.

(a)in item 5 and Notes (1C) to (4A), (5A) and (5B), for “handicapped” substitute “ disabled ”;

(b)for Note (5) substitute—

(5)Any person who is chronically sick or disabled is “disabled” for the purposes of this Group.