Finance Act 2022
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Amendment of paragraph 2 of Schedule 1 to Principal Act (medical and related services) | ||
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58. Schedule 1 to the Principal Act is amended, in Part 1, in paragraph 2, by the substitution of the following subparagraph for subparagraph (3): | ||
“(3) Professional medical care services (other than dental or optical services) supplied by— | ||
(a) a member of a designated profession (within the meaning of section 3 of the Health and Social Care Professionals Act 2005) whose name is entered in the register of members of that profession under and in accordance with that Act, | ||
(b) a registered medical practitioner (within the meaning of section 2 of the Medical Practitioners Act 2007 ), or | ||
(c) a registered midwife or registered nurse (both within the meaning of section 2 of the Nurses and Midwives Act 2011 ), | ||
but only if those services are not supplied in the course of carrying on a business that wholly or partly consists of selling goods.”. |