SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 12— Drugs, medicines, aids for the handicapped, etc.
F11A
The supply of any goods in accordance with a requirement or authorisation under—
(a)
regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992 F2;
(b)
regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995 F3; or
(c)
regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973 F4,
by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.