SCHEDULE 9OTHER CONSEQUENTIAL AMENDMENTS

PART 1Consequential amendments to primary legislation

The Value Added Tax Act 1994I110

In Group 15 in Part II of Schedule 8 to the Value Added Tax Act 1994105 (zero rating)—

a

in item 9 insert the words “or veterinary medicinal product” after the words “medicinal product”; and

b

in Note (11)—

i

omit the words “or animals” (in both places) from the definition of “medicinal product”; and

ii

after paragraph (c) add—

d

“veterinary medicinal product” has the meaning assigned to it by regulation 2 of the Veterinary Medicines Regulations 2006.