{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014/article-2.json",
  "legislation": "uksi/2014/1111",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2014",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994",
  "text": "In Group 12 of Schedule 8 to the Value Added Tax Act 1994 (zero-rating: drugs, medicines, aids for the handicapped, etc.), in Note (2B)—\n(a) after paragraph (f), insert—\n“(fa) a physiotherapist independent prescriber;\n(fb) a podiatrist independent prescriber;”, and\n(b) in the second sentence, after “pharmacist independent prescriber”, insert “, “physiotherapist independent prescriber”, “podiatrist independent prescriber””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/1111/article/2",
    "retrieved_at": "2026-10-29T00:17:50.325247+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."
}