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Value Added Tax Act 1994
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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 [F2the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007 or in the register of pharmaceutical chemists kept under] the M1Pharmacy (Northern Ireland) Order 1976, on the prescription of a person registered in the register of medical practitioners F3... 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 item 1 substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Pharmacists and Pharmacy Technicians Order 2007 (S.I. 2007/289), Sch. 1 para. 5(2)
F3Words 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)
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