# Value Added Tax Act 1994, Paragraph 1: Item No.

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

The supply of services consisting in the provision of medical care by a person registered or enrolled in any of the following—
(a) the register of medical practitioners ...;
(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;
(c) the register kept under the Health Professions Order 2001 ;
(ca) the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993 ;
(cb) the register of chiropractors maintained in accordance with the provisions of the Chiropractors Act 1994 ;
(d) the register of qualified nurses, midwives and nursing associates maintained under article 5 of the Nursing and Midwifery Order 2001;
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.