Finance Act 2017

Minor amendments U.K.

4 U.K. Schedule 8 to VATA 1994 is amended as follows.

5 U.K. In Part 1 (index to zero-rated supplies of goods and services)—

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

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

6 U.K. In Group 4 (talking books for the blind and handicapped and wireless sets for the blind)—

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

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

7 U.K. In Group 12 (drugs, medicines, aids for the handicapped etc)—

(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, ”.

8 U.K. In Group 15 (charities etc)—

(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.”