The Value Added Tax (Health and Welfare) Order 2002

6.  After Note (7) insert—

“(8) In this Group “state-regulated” means approved, licensed, registered or exempted from registration by any Minister or other authority pursuant to a provision of a public general Act, other than a provision that is capable of being brought into effect at different times in relation to different local authority areas.

• Here “Act” means—

  (a)

  an Act of Parliament;

  (b)

  an Act of the Scottish Parliament;

  (c)

  an Act of the Northern Ireland Assembly;

  (d)

  an Order in Council under Schedule 1 to the Northern Ireland Act 1974(1);

  (e)

  a Measure of the Northern Ireland Assembly established under section 1 of the Northern Ireland Assembly Act 1973(2);

  (f)

  an Order in Council under section 1(3) of the Northern Ireland (Temporary Provisions) Act 1972(3);

  (g)

  an Act of the Parliament of Northern Ireland.”.

(1)

1974 c. 28, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

(2)

1973 c. 17, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).

(3)

1972 c. 22, repealed by section 100 of and Schedule 15 to the Northern Ireland Act 1998 (c. 47).