Airline pilots

Allowances

Armed forces

Bank employees

Children's

Application of reduced rate lower than minimum laid down in art. 99

Zero-rating

Cost of replacement and cleaning, deduction

Deductions

Fire officers

Fishermen

Fixed sum deductions

Flat rate allowances

Fur skin, meaning

Input tax

Generally

Ordinary clothing

Meaning

Police officers

Provision to staff free of charge

Seafarers

Teachers

Uniform allowances

Uniforms

Value added tax, zero-rating

Zero-rating

Children's

Handicapped persons