The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000

• Citation: S.I. 2000/503
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000 and shall come into force on 1st April 2000 in relation to supplies made on or after that date.

Section 2

Schedule 8 to the Value Added Tax Act 1994 (zero-rating) shall be amended in accordance with Articles 3 and 4 below.

Section 3

Note (5H) in Group 12 (supplies of drugs, medicines, aids for the handicapped, etc ) shall be amended by inserting after paragraph (e) the following–

(ea) a Primary Care Trust established under section 16A of the National Health Service Act 1977 ;

Section 4

Note (4) in Group 15 (charities etc) shall be amended by adding after paragraph (i) the following–

(j) a Primary Care Trust established under section 16A of the National Health Service Act 1977