SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

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

F11A

The supply of any F2qualifyinggoods in accordance with a requirement or authorisation under—

(a)

regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992 F3;

(b)

regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995 F4; or

(c)

F5regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997,

by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.