Paragraph 26
(1)
Any organisation which carries out surgical procedures (including any pre-operative and post-operative care associated with such procedures) undertaken by or under the supervision of a medical practitioner who is employed by, or who contracts with, that organisation for—
(a)
the purpose of treating disease, injuries or disorders;
(b)
subject to sub-paragraph (2), cosmetic purposes, where the procedure involves the use of instruments or equipment which are inserted into the body; or
(c)
the purpose of religious observance.
(2)
The following cosmetic procedures are excepted from sub-paragraph (1)(b)—
(a)
ear and body piercing;
(b)
tattooing; and
(c)
the removal of hair roots or small blemishes on the skin by the application of heat using an electric current.