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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 7A Pt 2 para 1

Sch 7A Pt 2 para 1

Supplies of contraceptive products, other than relevant exempt supplies. NOTES: Meaning of “contraceptive products” In this Group “contraceptive product” means any product designed for the purposes of human contraception, but does not include any product designed for the purpose of monitoring fertility. Meaning of “relevant exempt supplies” In this Group “relevant exempt supplies” means supplies which fall within item 4 of Group 7 of Schedule 9 (exempt supplies of goods in any hospital etc. in connection with medical or surgical treatment etc.).

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