# The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995, Article 3


After item 1 there shall be inserted—
“1A The supply of any goods in accordance with a requirement or authorisation under—
(a) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992;
(b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995; or
(c) regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973,
by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.”.

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Source: https://www.legislation.gov.uk/uksi/1995/652/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-supply-of-pharmaceutical-goods-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.