{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2020/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2020/article-2.json",
  "legislation": "uksi/2020/250",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2020",
  "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 disabled, etc.), in Note (2B), after paragraph (c), insert—\n“(ca) an EEA health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 12 was amended by paragraph 7 of Schedule 7 to the Finance Act 2017 (c.10); it was also amended by S.I. 1995/652, 1997/2744, 2007/289, 2009/2972, 2012/1916 and 2014/1111; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/250/article/2",
    "retrieved_at": "2026-10-28T22:32:42.006859+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."
}