Paragraph 10 The Value Added Tax Act 1994I1

United Kingdom

In Group 15 in Part II of Schedule 8 to the Value Added Tax Act 1994^f1 (zero rating)—

(a)

in item 9 insert the words “or veterinary medicinal product” after the words “medicinal product”; and

(b)

in Note (11)—

(i)

omit the words “or animals” (in both places) from the definition of “medicinal product”; and

(ii)

after paragraph (c) add—

“(d)
“veterinary medicinal product” has the meaning assigned to it by regulation 2 of the Veterinary Medicines Regulations 2006.”

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