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PART 4U.K.MEDICAL PRACTITIONERS: OTHER LEGISLATION

Amendment of the Value Added Tax Act 1994U.K.

65.  In the Value Added Tax Act 1994 M1

(a)in Part II of Schedule 8 (zero-rating – the Groups), in the Notes to Group 12 (drugs, medicines, aids for the handicapped), omit Note (2); and

(b)in Part II of Schedule 9 (exemptions – the Groups), in the Notes to Group 7 (health and welfare), omit Note (4).

Marginal Citations

M11994 c.23, to which there are amendments not relevant to these Regulations.