1

This Order may be cited as the Value Added Tax (Osteopaths) Order 1998 and shall apply to supplies made on or after 12th June 1998.

NOTES
Initial Commencement
Specified date

Specified date: 12 June 1998: see above.

2

2

Group 7 of Schedule 9 to the Value Added Tax Act 1994 shall be varied by inserting after paragraph (c) of item 1 of that Group—

“(ca)    the register of osteopaths maintained in accordance with the provisions of the Osteopaths Act 1993;”.

NOTES
Initial Commencement
Specified date

Specified date: 12 June 1998: see art 1.
VAT95 Tax Law95

Signature

Graham Allen

Bob Ainsworth

Two of the Lords Commissioners of Her Majesty's Treasury

21st May 1998

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Order)

This Order amends item 1 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 to provide exemption from VAT for services supplied by an osteopath who is registered on the register of osteopaths and supplies by persons who are not so registered where the services are wholly performed or directly supervised by a person who is so registered. The order implements Article 13A(1)(c) of the Sixth Council Directive on the harmonisation of the laws of the member States relating to turnover taxes — common system of value added tax: uniform basis of assessment (77/388/EEC) (OJ No L145, 17.5.1977, p 1).
VAT98 Tax Law98

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