# Value Added Tax Act 1994, Paragraph 4

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

The provision of care or medical or surgical treatment and, in connection with it, the supply of any goods, in any hospital or state-regulated institution.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/7/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.