{
  "url": "https://openlegislation.uk/value-added-tax-drugs-medicines-and-aids-for-the-handicapped-order-1997/article-5",
  "json_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-and-aids-for-the-handicapped-order-1997/article-5.json",
  "legislation": "uksi/1997/2744",
  "legislation_title": "The Value Added Tax (Drugs, Medicines and Aids for the Handicapped) Order 1997",
  "legislation_url": "https://openlegislation.uk/value-added-tax-drugs-medicines-and-aids-for-the-handicapped-order-1997",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": null,
  "text": "After Note (2), there shall be inserted the following Note—\n“(2A) In items 1 and 1A, “qualifying goods” means any goods designed or adapted for use in connection with any medical or surgical treatment except—\n(a) hearing aids;\n(b) dentures; and\n(c) spectacles and contact lenses.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2744/article/5",
    "retrieved_at": "2026-10-29T11:42:45.687781+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."
}