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Value Added Tax Act 1994
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[F11AU.K.The supply of any [F2qualifying] goods 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 F6....]
Textual Amendments
F1Sch. 8 group 12 item 1A inserted (1.5.1995) by S.I. 1995/652, art. 3
F2Word in Sch. 8 group 12 item 1A inserted (1.1.1998) by S.I. 1998/2744, art. 4
F5Words in Sch. 8 group 12 item 1A substituted (1.1.1998) by S.I. 1998/2744, art. 4
F6Words 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)(b)
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