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The Value Added Tax (Drugs, Medicines and Aids for the Handicapped) Order 1997
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4. In item 1A (supply of goods by doctors) after “any” there shall be inserted “qualifying” and for “regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973”, there shall be substituted “regulation 12 of the Pharmaceutical Services Regulations (Northern Ireland) 1997”(1).
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