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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 8 Pt II para 1

Sch 8 Pt II para 1 Item No.

The supply to the Royal National Institute for the Blind, the National Listening Library or other similar charities of— (a) magnetic tape specially adapted for the recording and reproduction of speech for the blind or severely disabled ; (b) apparatus designed or specially adapted for the making on a magnetic tape, by way of the transfer of recorded speech from another magnetic tape, of a recording described in paragraph (f) below; (c) apparatus designed or specially adapted for transfer to magnetic tapes of a recording made by apparatus described in paragraph (b) above; (d) apparatus for re-winding magnetic tape described in paragraph (f) below; (e) apparatus designed or specially adapted for the reproduction from recorded magnetic tape of speech for the blind or severely disabled which is not available for use otherwise than by the blind or severely disabled ; (f) magnetic tape upon which has been recorded speech for the blind or severely disabled , such recording being suitable for reproduction only in the apparatus mentioned in paragraph (e) above; (g) apparatus solely for the making on a magnetic tape of a sound recording which is for use by the blind or severely disabled ; (h) parts and accessories (other than a magnetic tape for use with apparatus described in paragraph (g) above) for goods comprised in paragraphs (a) to (g) above; (i) the supply of a service of repair or maintenance of any goods comprised in paragraphs (a) to (h) above.

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