The Medical Act 1983 (Amendment) and Miscellaneous Amendments Order 2006 No. 1914

PART 13 Consequential amendments to other primary legislation

Amendment of the Value Added Tax Act 1994

75.—(1) In Part 2 of Schedule 8 to the Value Added Tax Act 1994(1) (zero-rating – the groups), in Group 12 (drugs, medicines, aids for the handicapped)—

(a) in item 1(2), omit “, the register of medical practitioners with limited registration”; and

(b) in item 1A(3), omit “or the register of medical practitioners with limited registration”.

(2) In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions – the groups), in Group 7 (health and welfare)—

(a) in item 1(a)(4), omit “or the register of medical practitioners with limited registration”; and

(b) in item 5, omit “or the register of medical practitioners with limited registration”.

(1)

1994 c. 23.

(2)

Item 1 has previously been amended by S.I. 1997/2744.

(3)

Item 1A was inserted by S.I. 1995/652 and has previously been amended by S.I. 1997/2744.

(4)

Item 1 has previously been amended by: the Nurses, Midwives and Health Visitors Act 1997 (c. 24), Schedule 4, paragraph 6; and S.I. 1998/1294, 1999/1575 and 2002/253 and 254.