# The Value Added Tax (Drugs and Medicines) Order 2020, Article 1: Citation, commencement, effect and revocation


(1) This Order may be cited as the Value Added Tax (Drugs and Medicines) Order 2020 and (subject as follows) comes into force on 1st April 2020.
(2) Article 2—
(a) comes into force on 1st April 2020, and
(b) has effect in relation to supplies made on or after 1st April 2020 but before IP completion day (and, accordingly, paragraph (ca) inserted by article 2 is repealed, and article 2 of this Order is revoked, on IP completion day).
(3) Article 3—
(a) comes into force on IP completion day, and
(b) has effect in relation to supplies made on or after IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2020/250/article/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2020/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.