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Paragraph 2 The Value Added Tax Act 1994 (c. 23)

Original text. Later amendments are not shown.

In Part II of Schedule 9 to the Value Added Tax Act 1994 (exempt supplies of goods and services)f1, in item 1(d) in Group 7 (health and welfare) for “nurses and midwives” substitute “nurses, midwives and nursing associates”.

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Footnotes

f1

Group 7 item 1(d) was substituted by S.I. 2002/253, article 54(3), Schedule 5 paragraph 12.