The Value Added Tax (Drugs and Medicines) Order 2009

This adran has no associated Memorandwm Esboniadol

3.  For items 1 and 1A substitute—

1.  The 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.