# The Value Added Tax (Pharmaceutical Chemists) Order 1996, Article 2


Group 7 (health and welfare) of Schedule 9 to the Value Added Tax Act 1994 shall be varied by inserting after Note (2) the following Note—
“(2A) Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.”

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Source: https://www.legislation.gov.uk/uksi/1996/2949/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.