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The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002
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- 2002 No. 2813
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
This Order, which comes into force on 5th December 2002, amends Groups 12 and 15 of Schedule 8 to the Value Added Tax Act 1994.
The effect of this Order is to maintain the present scope of VAT reliefs available to the National Health Service. This follows the renaming of English Health Authorities to Strategic Health Authorities and the introduction of Local Health Boards in Wales by the amendments to the National Health Service Act 1977 (c. 49) by the National Health Service Reform and Health Care Professions Act 2002 (c. 17).
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