SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

[F1 GROUP 14—SUPPLIES OF GOODS WHERE INPUT TAX CANNOT BE RECOVERED U.K.

Textual Amendments

F1 Sch. 9 Pt. II Group 14 added (1.3.2000) by S.I. 1999/2833, art. 2(3)

Item No. U.K.

F2 1 A supply of goods in relation to which each of the following conditions is satisfied, that is to say—

(a) there is input tax of the person making the supply (“the relevant supplier”), or of any predecessor of his, that has arisen or will arise on the supply to, or acquisition or importation by, the relevant supplier or any such predecessor of goods used for the supply made by the relevant supplier;

(b) the only such input tax is non-deductible input tax; and

(c) the supply made by the relevant supplier is not a supply which would be exempt under Item 1 of Group 1 of Schedule 9 but for an election under paragraph 2 of Schedule 10.]

Textual Amendments

F2 Sch. 9 Pt. II Group 14 Item 1 added (1.3.2000) by S.I. 1999/2833, art. 2(3)