Value Added Tax Act 1994

Item No.U.K.

1The supply of services by a person registered or enrolled in any of the following—

(a)the register of medical practitioners or the register of medical practitioners with limited registration;

(b)either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M1Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;

(c)any register kept under the M2Professions Supplementary to Medicine Act 1960;

[F1(ca)the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F2;]

[F3(cb)the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M3;]

(d)the register of qualified nurses, midwives and health visitors kept under [F4section 7 of the Nurses, Midwives and Health Visitors Act 1997];

(e)the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the M4Hearing Aid Council Act 1968.

Textual Amendments

F1Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2

F21993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).

F3Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2

F4Words in Sch. 9 group 7 item 1(d) substituted (19.6.1997) by 1997 c. 24, ss. 23(1), 24(2), Sch. 4 para. 6

Marginal Citations