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10. In regulation 9 of the Principal Regulations (relevant services exempt from charges)—
(a)after paragraph (a), insert—
“(aa)services provided as part of the telephone advice line commissioned by a clinical commissioning group(1) or the National Health Service Commissioning Board(2);”;
(b)omit paragraph (b);
(c)after paragraph (f), insert—
“(g)palliative care services provided by—
(i)a company referred to in section 26 of the Companies (Audit, Investigations and Community Enterprise) Act 2004(3) (community interest companies); or
(ii)a palliative care charity within the meaning given in section 33D of the Value Added Tax Act 1994(4) (charities to which section 33C applies);”.
The meaning of clinical commissioning group is given by section 275(1) of the National Health Service Act 2006 (c. 41), as inserted by paragraph 138(2) of Schedule 4 to the Health and Social Care Act 2012 (c.7).
The National Health Service Commissioning Board is established by section 1H of the National Health Service Act 2006. Section 1H is inserted by section 9(1) of the Health and Social Care Act 2012.
2004 c.27. Section 26 was amended by S.I. 2006/242 and 2007/1093.
1994 c.23. Section 33D was added by section 66 of the Finance Act 2015 (c.11).
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