SCHEDULES

SCHEDULE 8 Zero-rating

C1C2F5F6F4Part II The Groups

Annotations:
Amendments (Textual)
F5

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

F6

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

F4

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)

Group 12— Drugs, medicines, aids for the F3disabled, etc.

Annotations:
Amendments (Textual)
F3

Word in Sch. 8 Pt. II Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)

2

The supply to a F2disabled person for domestic or his personal use, or to a charity for making available to F2disabled persons by sale or otherwise, for domestic or their personal use, of—

a

medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury;

b

electrically or mechanically adjustable beds designed for invalids;

c

commode chairs, commode stools, devices incorporating a bidet jet and warm air drier and frames or other devices for sitting over or rising from a sanitary appliance;

d

chair lifts or stair lifts designed for use in connection with invalid wheelchairs;

e

hoists and lifters designed for use by invalids;

f

motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher and of no more than F111 other persons;

g

equipment and appliances not included in paragraphs (a) to (f) above designed solely for use by a F2disabled person;

h

parts and accessories designed solely for use in or with goods described in paragraphs (a) to (g) above;

i

boats designed or substantially and permanently adapted for use by F2disabled persons.