The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995

• Citation: S.I. 1995/652
• Sections: 5

Section 1

This Order may be cited as the Value Added Tax (Supply of Pharmaceutical Goods) Order 1995 and shall come into force on 1st April 1995.

Section 2

Group 12 (Drugs, Medicines, Aids for the Handicapped, Etc) of Schedule 8 to the Value Added Tax Act 1994 shall be varied in accordance with the provisions of this Order.

Section 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.

Section 4

In Note (1), after the words “items 1” there shall be added “or item 1A”.

Section 5

In Note (5), after the words “item 1” there shall be inserted “,1A”.