The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006

Amendment of the Value Added Tax Act 1994

75.—(1) In Part 2 of Schedule 8 to the Value Added Tax Act 1994(1) (zero-rating – the groups), in Group 12 (drugs, medicines, aids for the handicapped)—

(a) in item 1(2), omit “, the register of medical practitioners with limited registration”; and

(b) in item 1A(3), omit “or the register of medical practitioners with limited registration”.

(2) In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions – the groups), in Group 7 (health and welfare)—

(a) in item 1(a)(4), omit “or the register of medical practitioners with limited registration”; and

(b) in item 5, omit “or the register of medical practitioners with limited registration”.

(1)

1994 c. 23.

(2)

Item 1 has previously been amended by S.I. 1997/2744.

(3)

Item 1A was inserted by S.I. 1995/652 and has previously been amended by S.I. 1997/2744.

(4)

Item 1 has previously been amended by: the Nurses, Midwives and Health Visitors Act 1997 (c. 24), Schedule 4, paragraph 6; and S.I. 1998/1294, 1999/1575 and 2002/253 and 254.