OpenLegislation

Part I Index to exempt supplies of goods and services

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

F1 Betting, gaming, dutiable machine games and lotteries Group 4
Burial and cremationGroup 8
F2 Cultural services etc Group 13
EducationGroup 6
FinanceGroup 5
Fund raising events by charities and other qualifying bodiesGroup 12
Health and welfareGroup 7
InsuranceGroup 2
F3 Investment gold Group 15
LandGroup 1
Postal servicesGroup 3
Sport, sports competitions and physical educationGroup 10
F4 Supplies of goods where input tax cannot be recovered Group 14
F5Supplies of services by groups involving cost sharing Group 16
F6Subscriptions to trade unions, professional and other public interest bodiesGroup 9
Works of art etcGroup 11

Annotations

Textual amendments

F1

Words in Sch. 9 Pt. I Index substituted (with effect in accordance with Sch. 24 para. 66(4) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 64(5)(b)

F2

Sch. 9 Pt. I: entry inserted (1.12.1999) by S.I. 1999/2834, art. 3(b)

F3

Sch. 9 Pt. I: entry inserted (1.1.2000) by S.I. 1999/3116, art. 2(2)

F4

Sch. 9 Pt. I: entry inserted (1.3.2000) by S.I. 1999/2833, art. 2(2)

F5

Sch. 9 Pt. I: entry inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(1)

F6

Sch. 9 Pt. I: entry substituted (1.12.1999) by S.I. 1999/2834, art. 3(a)