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Value Added Tax Act 1994
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Changes over time for: Paragraph 1
Version Superseded: 19/07/2006
Alternative versions:
- 01/09/1994- Amendment
- 01/06/1996- Amendment
- 19/03/1997- Amendment
- 19/06/1997- Amendment
- 12/06/1998- Amendment
- 29/06/1999- Amendment
- 01/12/1999- Amendment
- 01/01/2000- Amendment
- 01/03/2000- Amendment
- 01/04/2000- Amendment
- 26/03/2001- Amendment
- 01/12/2001- Amendment
- 12/02/2002- Amendment
- 05/12/2002
Point in time - 19/07/2006- Amendment
- 01/05/2007- Amendment
- 01/04/2010- Amendment
- 01/08/2012- Amendment
- 28/01/2019- Amendment
- 02/12/2019- Amendment
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Item No.U.K.
1The supply of services by a person registered or enrolled in any of the following—
(a)the register of medical practitioners or the register of medical practitioners with limited registration;
(b)either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the M1Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;
(c)[F1the register kept under the Health Professions Order 2001] ;
[F2(ca)the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F3;]
[F4(cb)the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M2;]
(d)[F5the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001];
(e)the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the M3Hearing Aid Council Act 1968.
Textual Amendments
F1Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19))
F2Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2
F31993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).
F4Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2
F5Sch. 9 Pt. 2 Group 7 item 1: words "the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18))
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