Article 2 Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994

In Group 12^f1 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc.), in Note (2B)—

(a)

after paragraph (f), insert—

“(fa)
a physiotherapist independent prescriber;

(fb)
a podiatrist independent prescriber;”, and

(b)

in the second sentence, after “pharmacist independent prescriber”, insert “, “physiotherapist independent prescriber”, “podiatrist independent prescriber””.

Annotations

Footnotes

f1: Group 12 was amended by S.I. 1995/652, 1997/2744, 2007/289 and 2009/2972; there are other amending instruments but none is relevant.