PART 4 MEDICAL PRACTITIONERS: OTHER LEGISLATION

Amendment of the Value Added Tax Act 1994

65.  In the Value Added Tax Act 1994(1)—

(a) in Part II of Schedule 8 (zero-rating – the Groups), in the Notes to Group 12 (drugs, medicines, aids for the handicapped), omit Note (2); and

(b) in Part II of Schedule 9 (exemptions – the Groups), in the Notes to Group 7 (health and welfare), omit Note (4).

(1)

1994 c.23, to which there are amendments not relevant to these Regulations.