Schedule 8, Part II, Group 12, item 1
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply of any qualifying goods dispensed to an individual for that individual’s personal use on the prescription of an appropriate practitioner where the dispensing is— by a registered pharmacist, or in accordance with a requirement or authorisation under a relevant provision.
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Source: legislation.gov.uk · retrieved 2026-07-28