Article 2 Modification of Schedule 8 to the Value Added Tax Act 1994

after item 1 there were inserted—

“1A

The supply of qualifying goods to an individual where the goods are supplied to the individual—

(a)

for the individual’s personal use,

(b)

in accordance with a patient group direction issued under the Human Medicines Regulations 2012^f2 (S.I. 2012/1916), and

(c)

either—

(i)

by a registered pharmacist, or

(ii)

in accordance with a requirement or authorisation under a relevant provision.”;

in Notes (1), (2A), (2C), (2D) and (5A), for “item 1” there were substituted “items 1 and 1A”;

after Note (2D) there were inserted—

“(2E)

In item 1A “patient group direction” has the meaning given in regulation 213 of the Human Medicines Regulations 2012.”.