[2002] EWHC 518 (Ch).

Chancery Division.

Lawrence Collins J.

Judgment delivered 27 March 2002.

Value added tax – Supplies – General medical practitioners supplying pharmaceutical services to patients – Whether supplies of drugs and appliances personally administered to patients were separate zero-rated supplies of pharmaceutical services or part of composite supplies of exempt medical services – National Health Service (Pharmaceutical Services) Regulations 1992 (SI 1992/662), reg. 20 – Value Added Tax Act 1994, Sch. 8, Grp. 12, item 1A and Sch. 9, Grp. 7, item 1(a).

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