SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
C1Group 12— Drugs, medicines, aids for the F2disabled, etc.
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2))
F11 Item No.
The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—
a
by a registered pharmacist, or
b
in accordance with a requirement or authorisation under a relevant provision.
Word in Sch. 8 Pt. II Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)