The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002

• Citation: S.I. 2002/2813
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 and comes into force on 5th December 2002.

Section 2

Amend Schedule 8 to the Value Added Tax Act 1994 (zero-rating) as follows.

Section 3

In Note (5H) in Group 12 (drugs, medicines, aids for the handicapped, etc ) for paragraph (a) substitute—

(a) a Strategic Health Authority or Special Health Authority in England;

(aa) a Health Authority, Special Health Authority or Local Health Board in Wales;

Section 4

In Note (4) in Group 15 (charities etc) for paragraph (a) substitute—

(a) a Strategic Health Authority or Special Health Authority in England;

(aa) a Health Authority, Special Health Authority or Local Health Board in Wales;