SCHEDULES
SCHEDULE 8 Zero-rating
C1C2F4F5F3Part II The Groups
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
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
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
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 F1disabled, etc.
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)
F22A
1
The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if—
a
the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),
b
P is a disabled person to whom paragraph (4) applies, and
c
the vehicle is supplied for domestic or P's personal use.
2
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it.
3
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—
a
it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and
b
the adaptation is necessary to enable P to travel in it.
4
This paragraph applies to a disabled person—
a
who usually uses a wheelchair, or
b
who is usually carried on a stretcher.
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