SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 12— Drugs, medicines, aids for the handicapped, etc.

Item No.

1

The F1supply of any qualifying goods dispensed to an individual for his personal use where the dispensing is by a person registered in the register of pharmaceutical chemists kept under the M1Pharmacy Act 1954 or the M2Pharmacy (Northern Ireland) Order 1976, on the prescription of a person registered in the register of medical practitioners, the register of medical practitioners with limited registration or the dentists’ register.