SCHEDULES

SCHEDULE 34Amendments to existing law

PART 2Other primary legislation

Value Added Tax Act 1994

42.

In Part II of Schedule 8 (zero-rating) to the Value Added Tax Act 1994 M1—

(a)

in note (2B) to Group 12 (drugs, medicines, aids for the handicapped etc) for the words “article 1(2) of the Prescription Only Medicines (Human Use) Order 1997” substitute “ regulation 8(1) of the Human Medicines Regulations 2012 ”; and

(b)

in note (11) to Group 15 (charities etc)—

(i)

for paragraph (a) substitute—

“(a)

“medicinal product” has the meaning assigned to it by regulation 2(1) of the Human Medicines Regulations 2012;”, and

(ii)

omit paragraphs (b) and (c).