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;

ii

omit paragraphs (b) and (c).