Health and Social Care Act 2012

Value Added Tax Act 1994 (c. 23)

This section has no associated Explanatory Notes

67In Part 2 of Schedule 8 (zero-rated supply of goods and services)—

(a)in the Notes for group 12 (drugs, medicines, aids for the handicapped), in paragraph (e) of Note (5H) omit “the National Health Service Act 2006 or”, and

(b)in the Notes for group 15 (charities, etc.), in paragraph (i) of Note 4 for “Part I of the National Health Service and Community Care Act 1990” substitute “section 18 of the National Health Service (Wales) Act 2006”.