10.  In Group 15 in Part II of Schedule 8 to the Value Added Tax Act 1994(1) (zero rating)—

(a)in item 9 insert the words “or veterinary medicinal product” after the words “medicinal product”; and

(b)in Note (11)—

(i)omit the words “or animals” (in both places) from the definition of “medicinal product”; and

(ii)after paragraph (c) add—

“(d)“veterinary medicinal product” has the meaning assigned to it by regulation 2 of the Veterinary Medicines Regulations 2006.”