The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995

3.  After item 1 there shall be inserted—

“1A.   The supply of any goods in accordance with a requirement or authorisation under—

(a) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992(1);

(b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995(2); or

(c) regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973(3),

by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.”.

(1)

S.I. 1992/662.

(2)

S.I. 1995/416.

(3)

S.R. & O. (N.I.) 1973 No. 421, relevant amending instruments are S.R. 1975 No. 180 and S.R. 1985 No. 69.