# Value Added Tax Act 1994, Paragraph 2


The supply to a charity of—
(a) wireless receiving sets; or
(b) apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette,
being goods solely for gratuitous loan to the blind.
Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.