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HMRC internal manual

VAT Health

Introduction: Law

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