Schedule 8, Part II, Group 20, item 1(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Item 1 does not include— any of the supplies described in Group 12 or Group 15 of this Schedule, or any of the supplies that would be exempt by virtue of Group 7 of Schedule 9.
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Source: legislation.gov.uk · retrieved 2026-07-28