SCHEDULES

SCHEDULE 9U.K. Exemptions

Part IIU.K. The Groups

Modifications etc. (not altering text)

C1Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Group 7— Health and welfareU.K.

Item No.U.K.

1The supply of services [F1consisting in the provision of medical care] by a person registered or enrolled in any of the following—

(a)the register of medical practitioners F2...;

(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)[F3the register kept under the Health Professions Order 2001];

[F4(ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 F5;]

[F6(cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 M2;]

(d)[F7the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001];

F8(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in Sch. 9 Pt. II Group 7 item 1 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 3

F2Words in Sch. 9 Pt. II Group 7 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(2)(a)

F3Words 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))

F4Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2

F51993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17).

F6Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2

F7Sch. 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))

F8Sch. 9 Pt. II Group 7 item 1(e) repealed (1.4.2010) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 15 Pt. 2; S.I. 2010/708, art. 4(2)(d)

Marginal Citations