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)

Group 4— Talking books for the blind and F2disabled and wireless sets for the blind

Annotations:
Amendments (Textual)
F2

Word in Sch. 8 Pt. II Group 4 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 6(b)

1 Item No.

The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of—

a

magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely F1disabled;

b

apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below;

c

apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above;

d

apparatus for re-winding magnetic tape described in paragraph (f) below;

e

apparatus designed or specially adapted for the reproduction from recorded magnetic tape of speech for the blind or severely F1disabled which is not available for use otherwise than by the blind or severely F1disabled;

f

magnetic tape upon which has been recorded speech for the blind or severely F1disabled, such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above;

g

apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely F1disabled;

h

parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above;

i

the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.