(1)In Schedule 6 to the [1983 c. 55.] 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—
“1The 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 [1958 c. 32.] 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 [1960 c. 66.] Professions Supplementary to Medicine Act 1960;
(d)the register of qualified nurses, midwives and health visitors kept under section 10 of the [1979 c. 36.] 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 [1968 c. 50.] Hearing Aid Council Act 1968.
2The 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 [1984 c. 24.] 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.