{
  "url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996/note",
  "json_url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996/note.json",
  "legislation": "uksi/1996/2949",
  "legislation_title": "The Value Added Tax (Pharmaceutical Chemists) Order 1996",
  "legislation_url": "https://openlegislation.uk/value-added-tax-pharmaceutical-chemists-order-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order which comes into force on 1 January 1997, amends Group 7 of Schedule 9 to the Value Added Tax Act 1994 (c. 23).\nArticle 2 inserts a new Note (2A) so that supplies of services made by a person who is not registered in either of the registers of pharmaceutical chemists kept under the Pharmacy Act 1954 or the Pharmacy (Northern Ireland) Order 1976 are included within the exemption contained in item 3 of the Group where those services are wholly performed by a person who is so registered.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2949/note",
    "retrieved_at": "2026-10-29T12:31:39.690080+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."
}