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(2);

(b)regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995(3); or

(c)regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973(4),

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".

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.