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The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000

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3.  Note (5H) in Group 12 (supplies of drugs, medicines, aids for the handicapped, etc)(1) shall be amended by inserting after paragraph (e) the following–

(ea)a Primary Care Trust established under section 16A of the National Health Service Act 1977(2);.

(1)

Group 12 was amended by S.I. 1995/652 and S.I. 1997/2744.

(2)

1977 c. 49; section 16A of the National Health Service Act 1977 was inserted by section 2(1) of the Health Act 1999 (c. 8).

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