The Value Added Tax (Pharmaceutical Chemists) Order 1996

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Statutory Instrument

The Value Added Tax (Pharmaceutical Chemists) Order 1996

Citation

S.I. 1996/2949

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

This Order may be cited as the Value Added Tax (Pharmaceutical Chemists) Order 1996 and shall come into force in relation to supplies made on or after 1st January 1997.

Section 2

Group 7 (health and welfare) of Schedule 9 to the Value Added Tax Act 1994 shall be varied by inserting after Note (2) the following Note—

(2A) Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.

2 sections

Cite this legislation

The Value Added Tax (Pharmaceutical Chemists) Order 1996 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1996-2949

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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