Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 8 U.K. Zero-rating

Part II U.K. The Groups

Group 12— Drugs, medicines, aids for the handicapped, etc. U.K.

Item No. U.K.

1 The [F1 supply of any qualifying goods dispensed to an individual for his personal use where the dispensing is] by a person registered in the register of pharmaceutical chemists kept under the M1 Pharmacy Act 1954 or the M2 Pharmacy (Northern Ireland) Order 1976, on the prescription of a person registered in the register of medical practitioners, the register of medical practitioners with limited registration or the dentists’ register.

Textual Amendments

F1 Words in Sch. 8 group 12 item 1 substituted (1.1.1998) by S.I. 1997/2744, art. 3

Marginal Citations

M1 1954 c. 61.

M2 S.I.1976/1213