keep The Value Added Tax (Drugs, Medicines, Aids for the Handicapped and Charities Etc) Order 2002
Amends Schedule 8 to the Value Added Tax Act 1994 (zero-rating) by updating references to health authorities in England and Wales following NHS organisational changes. Specifically updates Note (5H) in Group 12 (drugs, medicines, aids for the handicapped) and Note (4) in Group 15 (charities) to replace older health authority terminology with new Strategic Health Authorities, Special Health Authorities, and Local Health Boards.
This Order merely updates administrative references to reflect NHS reorganisation; it does not introduce new regulation or expand VAT zero-rating. Deletion would create administrative confusion and potentially disrupt VAT relief for health authorities and charities, causing practical difficulties without reducing regulatory burden. The underlying VAT zero-rating policy is a separate question from this technical machinery update.