PART 5Other taxes

Value added tax

72Relief on the importation of dental prostheses

1

In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746), in Group 5 (health), after Item 10 insert—

11

Dental prostheses imported by or on behalf of—

a

a person registered in the dentists register;

b

a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984.

2

The amendment made by subsection (1)—

a

has effect in relation to imports on or after IP completion day, and

b

is to be treated as having been made under section 37(1) of VATA 1994 (VAT on importation of goods: reliefs etc) (and may be amended or revoked under that power accordingly).