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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order varies Group 12 (Drugs, Medicines and Aids for the Handicapped) of Schedule 8 to the Value Added Tax Act 1994, with effect from 1st April 1995.

The Order introduces a new item 1A to the Group, which provides for the zero-rating of goods supplied by doctors who are required or authorised to provide pharmaceutical services on behalf of the National Health Service.