SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 12— Drugs, medicines, aids for the handicapped, etc.
F11 Item No.
The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—
a
by a registered pharmacist, or
b
in accordance with a requirement or authorisation under a relevant provision.