lexiara

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.

· All articles ·

Source: legislation.gov.uk · retrieved 2026-07-28