Article 2 Original text. Later amendments are not shown. Group 16f1 (clothing and footwear) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) shall be varied in accordance with articles 3 to 6 below. Annotations Footnotes f1 Group 16 was amended by S.I. 2000/1517. ← Article 1 Article 2 Article 3 →