2020 No. 250
The Value Added Tax (Drugs and Medicines) Order 2020
Made
Laid before the House of Commons
Coming into force in accordance with article 1
The Treasury, in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 19941, make the following Order:
Citation, commencement, effect and revocation1
1
This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2020 and (subject as follows) comes into force on 1st April 2020.
2
Article 2—
a
comes into force on 1st April 2020, and
b
has effect in relation to supplies made on or after 1st April 2020 but before IP completion day2 (and, accordingly, paragraph (ca) inserted by article 2 is repealed, and article 2 of this Order is revoked, on IP completion day).
3
Article 3—
a
comes into force on IP completion day, and
b
has effect in relation to supplies made on or after IP completion day.
Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994
2
In Group 123 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the disabled, etc.), in Note (2B), after paragraph (c), insert—
ca
an EEA health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;
3
In Group 12 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the disabled, etc.), in Note (2B), after paragraph (b), insert—
ba
an approved country health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;
(This note is not part of the Order)