[2004] UKHL 53.

House of Lords.

Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Scott of Foscote, Lord Walker of Gestingthorpe.

Judgment delivered 25 November 2004.

Value added tax – Supplies – General medical practitioners supplying pharmaceutical services to patients – Whether supplies of drugs and appliances personally administered to certain patients were zero-rated supplies of goods or part of single supply 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.

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