UK Statutory Instrument 1997 United Kingdom

The Value Added Tax (Drugs, Medicines and Aids for the Handicapped) Order 1997

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At a glance

Enforced by

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 14 other sections — procedural / definitional / commencement

s.001

s.1

s.002

s.2

s.003

s.3

s.004

s.4

s.005

s.5

s.006

s.6

s.007

s.7

s.art001

This Order may be cited as the Value Added Tax...

s.art002

Group 12 (supplies of drugs, medicines, aids for the handicapped,...

s.art003

In item 1 (supply of goods dispensed under prescription), for...

s.art004

In item 1A (supply of goods by doctors) after “any”...

s.art005

After Note (2), there shall be inserted the following Note—...

s.art006

In paragraph (b) of Note (4) delete “other than mechanically...

s.art007

After Note (5), there shall be inserted the following Notes—...

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …