Amendment of the Value Added Tax Act 1994U.K.
This section has no associated Explanatory Memorandum
65. 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).