SolvedVATHLT1050 | Introduction: Law
From HM Revenue & Customs · VAT Health
References in the guidance are to the VAT Act 1994. As extracts from some of the Tribunal decisions may refer to the equivalent provisions of the 1983 Act, the following cross- references may be useful:
| VAT Act 1994 | VAT Act 1983 |
|---|---|
| Schedule 8 (Zero rates) | Schedule 5 |
| Group 12 (Drugs, medicines, aids for the handicapped) | Group 14 |
| Schedule 9 (Exemptions) | Schedule 6 |