Amendments to Schedule 8 to the Value Added Tax Act 19942

1

Schedule 8 to the Value Added Tax Act 1994 (zero-rating) is amended as follows.

2

In Note (5H) of Group 12 (drugs, medicines, aids for the handicapped etc.)2—

a

in paragraph (a), for “a Strategic Health Authority or” substitute “the National Health Service Commissioning Board or a”,

b

for paragraph (c) substitute—

c

the Regional Health and Social Care Board established under section 7 of the Health and Social Care (Reform) Act (Northern Ireland) 2009 or a Local Commissioning Group in Northern Ireland appointed under section 9 of that Act;

c

in paragraph (d)—

i

for “the Northern Ireland Central Services Agency for Health and Social Services” substitute “the Regional Business Services Organisation established under section 14 of the Health and Social Care (Reform) Act (Northern Ireland) 2009”, and

ii

for “the Isle of Man Health Services Board” substitute “the Isle of Man Department of Health and Social Care”,

d

for paragraph (ea) substitute—

ea

a clinical commissioning group established under section 14D of the National Health Service Act 2006;

e

for paragraph (f) substitute—

f

a Health and Social Care trust established under the Health and Personal Social Services (Northern Ireland) Order 1991; or

3

In Note (4) of Group 15 (charities etc.)3—

a

in paragraph (a) for “a Strategic Health Authority or” substitute “the National Health Service Commissioning Board or a”,

b

for paragraph (c) substitute—

c

the Regional Health and Social Care Board established under section 7 of the Health and Social Care (Reform) Act (Northern Ireland) 2009 or a Local Commissioning Group in Northern Ireland appointed under section 9 of that Act;

c

in paragraph (g)—

i

for “the Northern Ireland Central Services Agency for Health and Social Services” substitute “the Regional Business Services Organisation established under section 14 of the Health and Social Care (Reform) Act (Northern Ireland) 2009”; and

ii

for “the Isle of Man Health Services Board” substitute “the Isle of Man Department of Health and Social Care”; and

d

for paragraph (j) substitute—

j

a clinical commissioning group established under section 14D of the National Health Service Act 2006;