VCHAR14600 - Medical and scientific equipment (“relevant goods”): Administrative and control procedures

There are certain fundamental difficulties associated with the zero-rating of relevant goods. You need to be aware of these difficulties if the relief is to be controlled effectively.

You can find more guidance on …	in paragraph…
determining the liability of a supply	VCHAR14650
eligibility declarations and certificates	VCHAR14700
determining whether the supply was made to an eligible body	VCHAR14750
determining whether relevant goods were supplied	VCHAR14800
determining the use to which the relevant goods are put	VCHAR14850
determining the source of funding	VCHAR14950