# Value Added Tax Act 1994, Paragraph 9

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

The supply to a charity, providing care or medical or surgical treatment for human beings or animals, or engaging in medical or veterinary research, of a medicinal product or veterinary medicinal product where the supply is solely for use by the charity in such care, treatment or research.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/15/paragraph/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-15/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.