SCHEDULES

SCHEDULE 34 U.K.Amendments to existing law

PART 2 U.K.Other primary legislation

Value Added Tax Act 1994 U.K.

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

(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).

Marginal Citations

M1 1994 c.23. In Part II of Schedule 8, note (2B) to Group 12 was inserted by S.I. 2009/2972, and note (11)(a) to Group 15 was amended by paragraph 10(a), and (11)(d) inserted by paragraph 10(b), of Schedule 9 to S.I. 2006/2407.