Article 5 Value Added Tax Act 1994

In Part 2 of Schedule 8 (Zero-rated supplies of goods and services: groups) to the Value Added Tax Act 1994^f1—

(a)

in the Notes to Group 12 (zero rating of medical goods and services), omit Note (5H)(c)^f2;

(b)

in the Notes to Group 15 (zero rating of goods and services in relation to charities), omit Note (4)(c)^f3.

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