Paragraph 5 Amendment of the Value Added Tax Act 1994I1I2
England, Wales and Scotland
The Value Added Tax Act 1994f1 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”.
Annotations
Commencement
- I1
Sch. 4 para. 5 in force at 10.2.2010 for specified purposes, see art. 1(3)
- I2
Sch. 4 para. 5 in force at 27.9.2010 in so far as not already in force by S.I. 2010/1621, art. 2(1), Sch.
Footnotes
- f1
-
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.