{
  "url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/article-2.json",
  "legislation": "uksi/2023/1006",
  "legislation_title": "The Value Added Tax (Drugs and Medicines) Order 2023",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Modification of Schedule 8 to the Value Added Tax Act 1994",
  "text": "(1) In Schedule 8 to the Value Added Tax Act 1994 (zero-rating), Group 12 (drugs, medicines, aids for the disabled, etc.) has effect as if—\n(a) after item 1 there were inserted—\n“1A The supply of qualifying goods to an individual where the goods are supplied to the individual—\n(a) for the individual’s personal use,\n(b) in accordance with a patient group direction issued under the Human Medicines Regulations 2012 (S.I. 2012/1916), and\n(c) either—\n(i) by a registered pharmacist, or\n(ii) in accordance with a requirement or authorisation under a relevant provision.”;\n(b) in Notes (1), (2A), (2C), (2D) and (5A), for “item 1” there were substituted “items 1 and 1A”;\n(c) after Note (2D) there were inserted—\n“(2E) In item 1A “patient group direction” has the meaning given in regulation 213 of the Human Medicines Regulations 2012.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Group 12 was relevantly amended by paragraphs 4 and 7(a) and (c) of Schedule 7 to the Finance Act 2017 (c. 10) and paragraphs 1 and 94(1) and (5)(a) of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22). Group 12 was also amended by S.I. 1995/652, 1997/2744, 2006/1914, 2009/2972, 2012/1909 and 2013/349; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2012/1916; relevant amending instruments are S.I. 2013/235, 2015/323, 2015/1503, 2016/186, 2018/199, 2018/378, 2019/775, 2020/1488, 2020/1594, 2021/1452, 2022/350 and 2022/634."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1006/article/2",
    "retrieved_at": "2026-10-28T21:40:34.707999+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."
}