SCHEDULES

SCHEDULE 8 Zero-rating

C1C2F4F5F3Part II The Groups

Annotations:
Amendments (Textual)
F4

Sch. 8 Pt. II Group 19 inserted (with effect in accordance with s. 126(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 126(4); S.I. 2020/1642, reg. 3

F5

Sch. 8 Pt. II Group 21 inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 16(3) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

F3

Words in Sch. 8 Pt. II substituted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 8 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9

Modifications etc. (not altering text)
C1

Sch. 8 Group 12 Note (2D)(i) is revoked (7.12.15) as it appears in the inserting provision (S.I. 2009/2972, art. 6) by The National Health Service (General Medical Services Contracts) Regulations 2015 (S.I. 2015/1862), regs. 1(2), 98, Sch. 5 Table

C2

Sch. 8 Pt. II modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(6) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

F1Group 20—Personal Protective Equipment (Coronavirus)

Annotations:
Amendments (Textual)

1Item No.

The supply of equipment to provide protection from infection where the supply is made in the period beginning with 1st May 2020 and ending with F231st October 2020.

NOTES

1

In this Group “equipment to provide protection from infection” means personal protective equipment recommended for use in connection with protection from infection with coronavirus in guidance published by Public Health England on 24th April 2020 titled “Guidance, COVID-19 personal protective equipment (PPE)” namely—

a

disposable gloves,

b

disposable plastic aprons,

c

disposable fluid-resistant coveralls or gowns,

d

surgical masks (including fluid-resistant type IIR surgical masks),

e

filtering face piece respirators, and

f

eye and face protection (including single or reusable full face visors or goggles).

2

Item 1 does not include—

a

any of the supplies described in Group 12 or Group 15 of this Schedule, or

b

any of the supplies that would be exempt by virtue of Group 7 of Schedule 9.

3

In this Group “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).