No. 16,175

Decision given by Miss Gort (Chairman) on 13 July 1999.

Supply – Zero-rating – Drugs and appliances personally administered to a patient – Whether single composite supply or separate supplies of goods and services – If separate, whether drugs and appliances zero-rated as qualifying goods supplied in accordance with requirement under reg. 20, National Health Service (Pharmaceutical Services) Regulations 1992 (SI 1992/662) – Value Added Tax Act 1994, Sch. 8, Grp. 12, item 1A(a) and Sch. 9, Grp. 7, item 1(a).

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