# The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995, Note: Explanatory note


(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.

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