
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;
(b) regulation 34 of the National Health Service (General Medical Services) (Scotland) Regulations 1995; or
(c) regulation 41 of the Health and Personal Social Services (General Medical and Pharmaceutical Services) Regulations (Northern Ireland) 1973,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”.
Timothy Wood
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
8th March 1995