{
  "url": "https://openlegislation.uk/draft-medical-act-1983-amendment-and-miscellaneous-amendments-order-2006/article-75",
  "json_url": "https://openlegislation.uk/draft-medical-act-1983-amendment-and-miscellaneous-amendments-order-2006/article-75.json",
  "legislation": "ukdsi/2006/0110746813",
  "legislation_title": "The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-medical-act-1983-amendment-and-miscellaneous-amendments-order-2006",
  "path": "article/75",
  "kind": "article",
  "number": "75",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "(1) In Part 2 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating – the groups), in Group 12 (drugs, medicines, aids for the handicapped)—\n(a) in item 1, omit “, the register of medical practitioners with limited registration”; and\n(b) in item 1A, omit “or the register of medical practitioners with limited registration”.\n(2) In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions – the groups), in Group 7 (health and welfare)—\n(a) in item 1(a), omit “or the register of medical practitioners with limited registration”; and\n(b) in item 5, omit “or the register of medical practitioners with limited registration”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Item 1 has previously been amended by S.I. 1997/2744."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Item 1A was inserted by S.I. 1995/652 and has previously been amended by S.I. 1997/2744."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110746813/article/75",
    "retrieved_at": "2026-10-30T15:20:58.976370+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}