{
  "url": "https://openlegislation.uk/value-added-tax-supply-of-pharmaceutical-goods-order-1995/article-3",
  "json_url": "https://openlegislation.uk/value-added-tax-supply-of-pharmaceutical-goods-order-1995/article-3.json",
  "legislation": "uksi/1995/652",
  "legislation_title": "The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-supply-of-pharmaceutical-goods-order-1995",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "After item 1 there shall be inserted—\n“1A The supply of any goods in accordance with a requirement or authorisation under—\n(a) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992;\n(b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995; or\n(c) regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973,\nby a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/662."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1995/416."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.R. & O. (N.I.) 1973 No. 421, relevant amending instruments are S.R. 1975 No. 180 and S.R. 1985 No. 69."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/652/article/3",
    "retrieved_at": "2026-10-29T13:13:43.086684+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."
}