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The Value Added Tax (Pharmaceutical Chemists) Order 1996
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- UK Statutory Instruments
- 1996 No. 2949
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order which comes into force on 1 January 1997, amends Group 7 of Schedule 9 to the Value Added Tax Act 1994 (c. 23).
Article 2 inserts a new Note (2A) so that supplies of services made by a person who is not registered in either of the registers of pharmaceutical chemists kept under the Pharmacy Act 1954 or the Pharmacy (Northern Ireland) Order 1976 are included within the exemption contained in item 3 of the Group where those services are wholly performed by a person who is so registered.
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