# Finance Act 1988, Section 13: Medical services and goods.

Extent: E+W+S+N.I.

(1) In Schedule 6 to the Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.
(2) For items 1, 1A and 2 there shall be substituted—
“
1 The supply of services by a person registered or enrolled in any of the following—
(a) the register of medical practitioners or the register of medical practitioners with limited registration;
(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;
(c) any register kept under the Professions Supplementary to Medicine Act 1960;
(d) the register of qualified nurses, midwives and health visitors kept under section 10 of the Nurses, Midwives and Health Visitors Act 1979;
(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.
2 The supply of any services or dental prostheses by—
(a) a person registered in the dentists’ register;
(b) a person enrolled in any roll of dental auxiliaries having effect under section 45 of the Dentists Act 1984; or
(c) a dental technician.”
(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”.
(4) This section shall have effect in relation to supplies made on or after 1st September 1988.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/section/13 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.