There are currently no known outstanding effects for the Value Added Tax Act 1994, Paragraph 1.
[F1[F21The 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.]]
Textual Amendments
F1Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)
F2Sch. 8 Pt. 2 Group 12 item 1 substituted for items 1, 1A (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Drugs and Medicines) Order 2009 (S.I. 2009/2972), arts. 1, 3
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