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HMRC internal manual

VAT Charities

HM Revenue & Customs
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Medicinal products and substances: Introduction

Items 9 and 10 of Schedule 8 Group 15 allow zero-rating for the supply to a charity of certain medicinal products and substances which are to be used for specific purposes. The law contained in these items relies on definitions in the Medicines Act 1968. This section gives guidance on those definitions and interpretation of terms appearing in the law.