Article 2 Original text. Later amendments are not shown. In paragraph (f) of item 2 of Group 12f1 (drugs, medicines, aids for the handicapped, etc) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “5” there shall be substituted “11”. Annotations Footnotes f1 Group 12 amended by S.I. 1995/652, 1997/2744, 2000/503 and 2000/805. ← Article 1 Article 2 Article 3 →