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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 8 Pt II para 2

Sch 8 Pt II para 2 Item No.

The supply to a charity of— (a) wireless receiving sets; or (b) apparatus solely for the making and reproduction of a sound recording on a magnetic tape permanently contained in a cassette, being goods solely for gratuitous loan to the blind. Note: The supply mentioned in items 1 and 2 includes the letting on hire of goods comprised in the items.

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