Value Added Tax Act 1994

9U.K.The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product [F1or veterinary medicinal product] where the supply is solely for use by the charity in such care, treatment or research.

Textual Amendments

F1Words in Sch. 8 Pt. II Group 15 item 9 inserted (1.10.2006) by The Veterinary Medicines Regulations 2006 (S.I. 2006/2407), reg. 1, Sch. 9 para. 10(a) (with regs. 2(4), 3)