{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2009/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2009/article-3.json",
  "legislation": "uksi/2009/2972",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2009",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "For items 1 and 1A substitute—\n“1. The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is—\n(a) by a registered pharmacist, or\n(b) in accordance with a requirement or authorisation under a relevant provision.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2972/article/3",
    "retrieved_at": "2026-10-29T03:02:06.571978+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."
}