# Value Added Tax Act 1994, Paragraph 1


Supplies of contraceptive products, other than relevant exempt supplies.
NOTES:
Meaning of “contraceptive products”
1In this Group “contraceptive product” means any product designed for the purposes of human contraception, but does not include any product designed for the purpose of monitoring fertility.
Meaning of “relevant exempt supplies”
2In this Group “relevant exempt supplies” means supplies which fall within item 4 of Group 7 of Schedule 9 (exempt supplies of goods in any hospital etc. in connection with medical or surgical treatment etc.).

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/7A/part/2/chapter/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-7A/part-2/chapter-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.