1983 c. 55.

http://www.legislation.gov.uk/ukpga/1988/39/section/13Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22Part II Value Added Tax Exemptions
13 Medical services and goods.(1)

In Schedule 6 to the 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.