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Section 13: Medical services and goods.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part II: Value Added Tax

In Schedule 6 to the Value Added Tax Act 1983 (exemptions), Group 7 (health and welfare) shall be amended as follows.

For items 1, 1A and 2 there shall be substituted—

In note (2), for the words "Paragraphs (a) to (f) of item 1 includes supplies" there shall be substituted the words "Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of services".

This section shall have effect in relation to supplies made on or after 1st September 1988.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.