1996 No. 2949
The Value Added Tax (Pharmaceutical Chemists) Order 1996
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by sections 31(2) and 96(9) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:
1
This Order may be cited as the Value Added Tax (Pharmaceutical Chemists) Order 1996 and shall come into force in relation to supplies made on or after 1st January 1997.
2
Group 7 (health and welfare) of Schedule 9 to the Value Added Tax Act 1994 shall be varied by inserting after Note (2) the following Note—
2A
Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.
(This note is not part of the Order)