http://www.legislation.gov.uk/uksi/1997/2744/article/6/madeThe Value Added Tax (Drugs, Medicines and Aids for the Handicapped) Order 1997CareMedical and psychiatric treatmentNational Health Service (NHS)Nursing homesDispensaries and prescription servicesKing's Printer of Acts of Parliament2016-09-15VALUE ADDED TAXThis Order, which comes into force on 1st January 1998, amends Group 12 of Schedule 8 to the Value Added Tax Act 1994.6In paragraph (b) of Note (4) delete “other than mechanically propelled vehicles intended or adapted for use on roads”.