LON (92/3137)

No. 12,179

Decision given 12 May 1994.

Supply – Zero-rating – Drugs and medicines – Single or composite supply – Drugs prescribed by consultant and dispensed by pharmacist – Whether part of overall exempt supply of medical treatment – Whether position different with fixed price surgery – Whether drugs dispensed on prescription of registered medical practitioner so as to qualify for zero-rating – Value Added Tax Act 1983, s. 16 (1); Sch. 5, Grp. 14, item 1 and Sch. 6, Grp. 7, item 4.

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