No. 17,275

Decision given by Mr Demack (Chairman) on 5 June 2001.

Supply – General medical practitioners supplying pharmaceutical services to patients under reg. 20 of National Health Service (Pharmaceutical Services) Regulations 1992 – Whether supplies of drugs and appliances separate zero-rated supplies of pharmaceutical services or part of composite supplies of exempt medical services – Value Added Tax Act 1994, Sch. 8, Grp. 12, item 1A(a) and Sch. 9, Grp. 7, item 1(a).

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