Article 2 Original text. Later amendments are not shown. In paragraph (a) of item 4 of Group 8f1 (Transport) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “12” there shall be substituted “10”. Annotations Footnotes f1 Group 8 amended by S.I. 1994/3014, 1995/653, 1995/3039 and S.I. 1999/1820. ← Article 1 Article 2 Article 3 →