The Value Added Tax (Supply of Pharmaceutical Goods) Order 1995

Made: 8th March 1995

Laid before the House of Commons: 9th March 1995

Coming into force: 1st April 1995

The Treasury, in exercise of the powers conferred on them by sections 30 (4) and 96 (9) of the Value Added Tax Act 1994[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Supply of Pharmaceutical Goods) Order 1995 and shall come into force on 1st April 1995.

2

Group 12 (Drugs, Medicines, Aids for the Handicapped, Etc) of Schedule 8 to the Value Added Tax Act 1994 shall be varied in accordance with the provisions of this Order.

3

After item 1 there shall be inserted—

(1A) The supply of any goods in accordance with a requirement or authorisation under— (a) regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992[^f00002]; (b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995[^f00003]; or (c) regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973[^f00004], by a person registered in the register of medical practitioners or the register of medical practitioners with limited registration.

4

In Note (1), after the words “items 1” there shall be added “or item 1A”.

5

In Note (5), after the words “item 1” there shall be inserted “,1A”.

Signed

Timothy Wood — Timothy Kirkhope — Two of the Lords Commissioners of Her Majesty’s Treasury — 8th March 1995

Explanatory note

(This note is not part of the Order)

This Order varies Group 12 (Drugs, Medicines and Aids for the Handicapped) of Schedule 8 to the Value Added Tax Act 1994, with effect from 1st April 1995.

The Order introduces a new item 1A to the Group, which provides for the zero-rating of goods supplied by doctors who are required or authorised to provide pharmaceutical services on behalf of the National Health Service.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: S.I. 1992/662.

[^f00003]: S.I. 1995/416.

[^f00004]: S.R. & O. (N.I.) 1973 No. 421, relevant amending instruments are S.R. 1975 No. 180 and S.R. 1985 No. 69.