SI 2023/388 The Value Added Tax Act 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023

Published on: 30 March 2023

Published by a

Specialist Tax Statutory Instruments

Article summary

This Order amends VATA 1994, Sch 9, Pt II, Group 7, Item 3 to extend the scope of exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the United Kingdom.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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