Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 19942
In Group 122 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc.), in Note (2B)—
a
after paragraph (f), insert—
fa
a physiotherapist independent prescriber;
fb
a podiatrist independent prescriber;
b
in the second sentence, after “pharmacist independent prescriber”, insert “, “physiotherapist independent prescriber”, “podiatrist independent prescriber””.