Article 75 Amendment of the Value Added Tax Act 1994

(1)

In Part 2 of Schedule 8 to the Value Added Tax Act 1994^f1 (zero-rating – the groups), in Group 12 (drugs, medicines, aids for the handicapped)—

(a)

in item 1^f2, omit “, the register of medical practitioners with limited registration”; and

(b)

in item 1A^f3, omit “or the register of medical practitioners with limited registration”.

(2)

In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions – the groups), in Group 7 (health and welfare)—

(a)

in item 1(a)^f4, omit “or the register of medical practitioners with limited registration”; and

(b)

in item 5, omit “or the register of medical practitioners with limited registration”.

Annotations

f1: 1994 c.23.
f2: Item 1 has previously been amended by S.I. 1997/2744.
f3: Item 1A was inserted by S.I. 1995/652 and has previously been amended by S.I. 1997/2744.
f4: Item 1 has previously been amended by: the Nurses, Midwives and Health Visitors Act 1997 (c.24), Schedule 4, paragraph 6; and S.I. 1998/1294, 1999/1575 and 2002/253 and 254.