# The Value Added Tax (Drugs and Medicines) Order 2023, Article 2: Modification of Schedule 8 to the Value Added Tax Act 1994


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

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Source: https://www.legislation.gov.uk/uksi/2023/1006/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-drugs-and-medicines-order-2023/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.