# The Human Medicines Regulations 2012, Paragraph 42


In Part II of Schedule 8 (zero-rating) to the Value Added Tax Act 1994 —
(a) in note (2B) to Group 12 (drugs, medicines, aids for the handicapped etc) for the words “article 1(2) of the Prescription Only Medicines (Human Use) Order 1997” substitute “ regulation 8(1) of the Human Medicines Regulations 2012 ”; and
(b) in note (11) to Group 15 (charities etc)—
(i) for paragraph (a) substitute—
“(a) “medicinal product” has the meaning assigned to it by regulation 2(1) of the Human Medicines Regulations 2012;”, and
(ii) omit paragraphs (b) and (c).

---
Source: https://www.legislation.gov.uk/uksi/2012/1916/schedule/34/paragraph/42 (the official version)
Page: https://openlegislation.uk/human-medicines-regulations-2012/schedule-34/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.