LON (92/2203)

No. 10627

Decision given 9 June 1993.

Zero-rating – Drugs and medicines – Private hospital – Goods supplied in connection with the provision of exempt care or medical or surgical treatment – Drugs issued in hospital dispensary and on wards in emergencies – Whether drugs were ‘dispensed’ and ‘on the prescription of’ a medical practitioner – Whether separate supply of drugs or whether part of composite supply of medical treatment – Value Added Tax Act 1983, Sch. 5, Grp. 14, item 1; Sch. 6, Grp. 7, items 1 and 4 – Directive 77/388, the sixth VAT directive, art. 13(A)(1)(a) and (b).

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