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 Participation2024-02-22
Part II Value Added Tax Exemptions Medical services and goods.131In Schedule 6 to the Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.2For items 1, 1A and 2 there shall be substituted—1The supply of services by a person registered or enrolled in any of the following—athe register of medical practitioners or the register of medical practitioners with limited registration;beither 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;cany register kept under the Professions Supplementary to Medicine Act 1960;dthe register of qualified nurses, midwives and health visitors kept under section 10 of the Nurses, Midwives and Health Visitors Act 1979;ethe register of dispensers of hearing aids or the register of persons employing such dispensers maintained under section 2 of the Hearing Aid Council Act 1968.2The supply of any services or dental prostheses by—aa person registered in the dentists’ register;ba person enrolled in any roll of dental auxiliaries having effect under section 45 of the Dentists Act 1984; orca dental technician.3In 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”.4This section shall have effect in relation to supplies made on or after 1st September 1988.Pt. II (ss. 13-22) repealed (1.9.1994 with effect as mentioned in s. 101(1)) by 1994 c. 23, ss. 100(2), 101(1), Sch. 151983 c. 55.