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SCHEDULE 2U.K.Small producers

Health Service chemists who are small producersU.K.

4.  A UK producer who is a qualifying Health Service chemist is a small producer if—

(a)the producer is not also a medicines wholesaler or a medical supplies wholesaler, or

(b)the producer—

(i)is a medicines wholesaler or a medical supplies wholesaler, but

(ii)in the relevant financial year, has net NHS wholesale income of £5 million or less.