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Article 2

Original text. Later amendments are not shown.

Group 12 (zero-rating for drugs, medicines, aids for the handicapped, etc.) of Schedule 8 to the Value Added Tax Act 1994f1 shall be varied in accordance with articles 3 and 4 below.

Annotations

Footnotes

f1

Group 12 was amended by S.I. 1995/652, 1997/2744, 2000/503.