{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/part/II/chapter/7/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Item No.",
  "text": "The supply of services consisting in the provision of medical care by a person registered or enrolled in any of the following—\n(a) the register of medical practitioners ...;\n(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the Opticians Act 1989 or either of the lists kept under section 9 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;\n(c) the register kept under the Health Professions Order 2001 ;\n(ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 ;\n(cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 ;\n(d) the register of qualified nurses, midwives and nursing associates maintained under article 5 of the Nursing and Midwifery Order 2001;\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 9 Pt. II Group 7 item 1 inserted (1.5.2007) by The Value Added Tax (Health and Welfare) Order 2007 (S.I. 2007/206), arts. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 9 Pt. II Group 7 omitted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 (S.I. 2006/1914), arts. 1(2), 75(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 9 Pt. 2 Group 7 item 1(c) substituted (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by The Health Professions Order 2001 (S.I. 2002/254), art. 48, Sch. 4 para. 6 (with art. 3(19))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 9 Pt. II substituted (2.12.2019) by Children and Social Work Act 2017 (c. 16), s. 70(2), Sch. 5 para. 47(f); S.I. 2019/1436, reg. 2(s)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 9 Group 7 item 1(ca) inserted (12.6.1998) by S.I. 1998/1294, arts. 1, 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "1993 c.21; this Act was amended by Schedule 2 to the Chiropractors Act 1994 (c.17)."
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 9 Pt. 2 Group 7 item 1 (cb) inserted (29.6.1999) by S.I. 1999/1575, art. 2"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 9 Pt. 2 Group 7 item 1: words \"the register of qualified nurses and midwives maintained under article 5 of the Nursing and Midwifery Order 2001\" substituted for Sch. 9 Pt. II Group 7 item 1(d) (coming into force in accordance with art. 1(2)(3) of the amending S.I.) by virtue of The Nursing and Midwifery Order 2001 (S.I. 2002/253), art. 54, Sch. 5 para. 12 (with art. 3(18))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 9 Pt. II substituted (28.1.2019) by The Nursing and Midwifery (Amendment) Order 2018 (S.I. 2018/838), art. 1(3), Sch. 3 para. 2"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 9 Pt. II Group 7 item 1(e) repealed (1.4.2010) by Health and Social Care Act 2008 (c. 14), s. 170(3)(4), Sch. 15 Pt. 2; S.I. 2010/708, art. 4(2)(d)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1989 c. 44."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1994 c. 17."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/7/paragraph/1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}