Paragraph 5 Amendment of the Value Added Tax Act 1994

The Value Added Tax Act 1994^f1 is amended as follows.

In Part 2 of Schedule 8 (zero rating – the Groups), in group 12, in item 1, for “the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007 or in the register of pharmaceutical chemists kept under” substitute “the register maintained under article 19 of the Pharmacy Order 2010 or in the register of pharmaceutical chemists kept under”.

In Part 2 of Schedule 9 (exemptions – the Groups), in group 7, in item 3, for “the Register of Pharmacists maintained under the Pharmacists and Pharmacy Technicians Order 2007 or in the register of pharmaceutical chemists kept under” substitute “the register maintained under article 19 of the Pharmacy Order 2010 or in the register of pharmaceutical chemists kept under”.