{
  "url": "https://openlegislation.uk/finance-act-1988/section-13",
  "json_url": "https://openlegislation.uk/finance-act-1988/section-13.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "Medical services and goods.",
  "text": "(1) In Schedule 6 to the Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.\n(2) For items 1, 1A and 2 there shall be substituted—\n“\n1 The supply of services by a person registered or enrolled in any of the following—\n(a) the register of medical practitioners or the register of medical practitioners with limited registration;\n(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the Opticians Act 1958 or either of the lists kept under section 4 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;\n(c) any register kept under the Professions Supplementary to Medicine Act 1960;\n(d) the register of qualified nurses, midwives and health visitors kept under section 10 of the Nurses, Midwives and Health Visitors Act 1979;\n(e) the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the Hearing Aid Council Act 1968.\n2 The supply of any services or dental prostheses by—\n(a) a person registered in the dentists’ register;\n(b) a person enrolled in any roll of dental auxiliaries having effect under section 45 of the Dentists Act 1984; or\n(c) a dental technician.”\n(3) In note (2), for the words “Paragraphs (a) to (f) of item 1 includes supplies” there shall be substituted the words “Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services”.\n(4) This section shall have effect in relation to supplies made on or after 1st September 1988.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1983 c. 55."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/section/13",
    "retrieved_at": "2026-10-29T09:47:50.591815+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."
}