[F1208 (1)Items 1 to 7 do not include plans or drawings for industrial, architectural, engineering, commercial or similar purposes.
Cases considering Schedule 8, paragraph 1 3
News Corp UK & Ireland Ltd v Commissioners for His Majesty’s Revenue and Customs
The note formed part of the physical statutory context of Group 3. It did not justify extending Item 2 to electronic services. (see paras [19]-[20]; [52])
Beynon and Partners v Customs and Excise Comrs
Confirms the zero-rating treatment of qualifying goods dispensed to an individual on prescription. The court used the treatment of dispensed drugs as the comparator for personally administered drugs. (see [The VAT Legislation]; [The Appeal])
The Commissioners for HMRC v Boehringer Ingelheim Limited
Confirms that relevant pharmacy supplies of medicines for home use may be zero-rated. The existence of zero-rated final supplies was relevant to the fiscal-neutrality issue, although the decisive construction came from Article 90 of the Directive (see paras [2], [126], [145]-[151]).
What each judgment says about Schedule 8, paragraph 1 is in the case-law panel in the full Act.
Amendments and notes
1 notes from legislation.gov.uk
Amendments
- F1208Sch. 8 Pt. 2 Group 3 Notes (1)(1A) substituted for Sch. 8 Pt. 2 Group 3 Note (1) (1.5.2020) by The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 (S.I. 2020/459), arts. 1, 4