Schedule 8, Part II, Group 4, item 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply to a charity of— being goods solely for gratuitous loan to the blind. wireless receiving sets; or apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette, Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.
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Source: legislation.gov.uk · retrieved 2026-07-28