PART 4MEDICAL PRACTITIONERS: OTHER LEGISLATION

Amendment of the Value Added Tax Act 199465

In the Value Added Tax Act 1994 M1

a

in Part II of Schedule 8 (zero-rating – the Groups), in the Notes to Group 12 (drugs, medicines, aids for the handicapped), omit Note (2); and

b

in Part II of Schedule 9 (exemptions – the Groups), in the Notes to Group 7 (health and welfare), omit Note (4).