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HMRC internal manual

VAT Health

HM Revenue & Customs
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Introduction: Terminology

Primary Care Services are provided by different bodies in each of the territories of the United Kingdom - Primary Care Trusts (PCT) in England, Health Boards in Scotland, Local Health Boards in Wales, and Health and Social Services Boards in Northern Ireland. For clarity, the term ‘PCT’ is used throughout this guidance, but it should be read as meaning ‘PCT or equivalent body’.