# Value Added Tax Act 1983 (repealed 1.9.1994), Paragraph 1

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

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 1989or either of the lists kept under section 9of 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.

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Source: https://www.legislation.gov.uk/ukpga/1983/55/schedule/6/part/Group/7/Health/AND/WELFARE/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1983-repealed-191994/schedule-6/part-Group/7/Health/AND/WELFARE/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.