{
  "url": "https://openlegislation.uk/draft-pharmacy-order-2010/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-pharmacy-order-2010/schedule-4/paragraph-5.json",
  "legislation": "ukdsi/2010/9780111487358",
  "legislation_title": "The Pharmacy Order 2010",
  "legislation_url": "https://openlegislation.uk/draft-pharmacy-order-2010",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Amendment of the Value Added Tax Act 1994",
  "text": "(1) The Value Added Tax Act 1994 is amended as follows.\n(2) 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”.\n(3) 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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c.23; item 1 in group 12 in Part 2 of Schedule 8 was amended by S.I.1997/2744, 2006/1914 and 2007/289. Item 3 in group 7 in Part 2 of Schedule 9 was amended by S.I.2007/206 and 289."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2010/9780111487358/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-30T14:56:35.491907+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."
}