Article 2 Original text. Later amendments are not shown. Group 5 of Schedule 8 to the Value Added Tax Act 1994f1 (zero-rating) shall be varied in accordance with article 3 below. Annotations Footnotes f1 Group 5 was substituted by S.I. 1995/280 and amended by S.I. 1997/50. ← Article 1 Article 2 Article 3 →