UK Statutory Instrument SI 1997 United Kingdom

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

Enforced by
HMRC
Status
In Force

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

7 other provisions — procedural and definitional
s.001 This Order may be cited as the Value Added Tax...
s.002 Group 12 (supplies of drugs, medicines, aids for the handicapped,...
s.003 In item 1 (supply of goods dispensed under prescription), for...
s.004 In item 1A (supply of goods by doctors) after “any”...
s.005 After Note (2), there shall be inserted the following Note—...
s.006 In paragraph (b) of Note (4) delete “other than mechanically...
s.007 After Note (5), there shall be inserted the following Notes—...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.