Value Added Tax Act 1994

[F1 1A U.K. The supply of any [F2 qualifying]goods in accordance with a requirement or authorisation under—

(a) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992 F3 ;

(b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995 F4 ; or

(c) [F5 regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997],

by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.]

Textual Amendments

F1 Sch. 8 group 12 item 1A inserted (1.5.1995) by S.I. 1995/652, art. 3

F2 Word in Sch. 8 group 12 item 1A inserted (1.1.1998) by S.I. 1998/2744, art. 4

F3 S.I. 1992/662.

F4 S.I. 1995/416.

F5 Words in Sch. 8 group 12 item 1A substituted (1.1.1998) by S.I. 1998/2744, art. 4