Article 3 Amendment of Group 12 of Schedule 8 to the Value Added Tax Act 1994

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 (b), insert—

“(ba)

an approved country health professional within the meaning given by regulation 213 of the Human Medicines Regulations 2012;”.