Finance Act 1988

Exemptions U.K.

13 Medical services and goods. U.K.

(1) In Schedule 6 to the M1 Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.

(2) For items 1, 1A and 2 there shall be substituted—

“1 The supply of services by a person registered or enrolled in any of the following—

(a) the register of medical practitioners or the register of medical practitioners with limited registration;

(b) either of the registers of ophthalmic opticians or the register of dispensing opticians kept under the Opticians Act 1958 or either of the lists kept under section 4 of that Act of bodies corporate carrying on business as ophthalmic opticians or as dispensing opticians;

(c) any register kept under the Professions Supplementary to Medicine Act 1960;

(d) the register of qualified nurses, midwives and health visitors kept under section 10 of the Nurses, Midwives and Health Visitors Act 1979;

(e) the register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the Hearing Aid Council Act 1968.

2 The supply of any services or dental prostheses by—

(a) a person registered in the dentists’ register;

(b) a person enrolled in any roll of dental auxiliaries having effect under section 45 of the Dentists Act 1984; or

(c) a dental technician.”

(3) In note (2), for the words “Paragraphs (a) to (f) of item 1 includes supplies” there shall be substituted the words “Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services”.

(4) This section shall have effect in relation to supplies made on or after 1st September 1988.

Marginal Citations

M1 1983 c. 55.