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Value Added Tax Act 1994

Value Added Tax Act 1994 Sch 8 Pt II para 1

Sch 8 Pt II para 1 Item No.

The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is— (a) by a registered pharmacist, or (b) in accordance with a requirement or authorisation under a relevant provision.

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