http://www.legislation.gov.uk/uksi/2000/503/article/3/madeThe Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2000TaxNational Health Service (NHS)VATPrimary care trustsNHS managementKing's Printer of Acts of Parliament2011-07-04VALUE ADDED TAX This Order amends Groups 12 and 15 of Schedule 8 to the Value Added Tax Act 1994 which make provision for the supply of certain goods and services at the zero rate. 3 Note (5H) in Group 12 (supplies of drugs, medicines, aids for the handicapped, etc) 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; . Group 12 was amended by S.I. 1995/652 and S.I. 1997/2744. 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).