
1 
This Order may be cited as the Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002 and comes into force on 5th December 2002.
2 
Amend Schedule 8 to the Value Added Tax Act 1994 (zero-rating) as follows.
3 
In Note (5H) in Group 12 (drugs, medicines, aids for the handicapped, etc) for paragraph (a) substitute—“
(a) a Strategic Health Authority or Special Health Authority in England;(aa) a Health Authority, Special Health Authority or Local Health Board in Wales;”.
4 
In Note (4) in Group 15 (charities etc) for paragraph (a) substitute—“
(a) a Strategic Health Authority or Special Health Authority in England;(aa) a Health Authority, Special Health Authority or Local Health Board in Wales;”.
John Heppell and
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
14th November 2002