SCHEDULES

SCHEDULE 8U.K. Zero-rating

Part IIU.K. The Groups

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

Item No.U.K.

1The [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 F2... or the dentists’ register.

Textual Amendments

F1Words in Sch. 8 group 12 item 1 substituted (1.1.1998) by S.I. 1997/2744, art. 3

F2Words in Sch. 8 Group 12 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(1)(a)

Marginal Citations