
1 
This Order may be cited as the Value Added Tax (Pharmaceutical Chemists) Order 1996 and shall come into force in relation to supplies made on or after 1st January 1997.
2 
Group 7 (health and welfare) of Schedule 9 to the Value Added Tax Act 1994 shall be varied by inserting after Note (2) the following Note—“
(2A) Item 3 includes supplies of services made by a person who is not registered in either of the registers specified in that item where the services are wholly performed by a person who is so registered.”
Bowen Wells
Michael Bates
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 1996