# The Value Added Tax (Drugs, Medicines and Aids for the Handicapped) Order 1997, Article 5


After Note (2), there shall be inserted the following Note—
“(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—
(a) hearing aids;
(b) dentures; and
(c) spectacles and contact lenses.”.

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Source: https://www.legislation.gov.uk/uksi/1997/2744/article/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-drugs-medicines-and-aids-for-the-handicapped-order-1997/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.