The Nursing and Midwifery (Amendment) Order 2018 No. 838

SCHEDULE 3 Consequential Amendments to Primary Legislation

The Value Added Tax Act 1994 (c. 23)

2.  In Part II of Schedule 9 to the Value Added Tax Act 1994 (exempt supplies of goods and services)(1), in item 1(d) in Group 7 (health and welfare) for “nurses and midwives” substitute “nurses, midwives and nursing associates”.

(1)

Group 7 item 1(d) was substituted by S.I. 2002/253, article 54(3), Schedule 5 paragraph 12.