VATHLT3010 - Care and treatment in institutions: Introduction

There are three tests which must be satisfied for a supply to be exempt under item 4:

  1. the supply must be made in a hospital or state-regulated institution;
  2. the supply must be one of 바카라 사이트ścare or medical or surgical treatment바카라 사이트ť; and
  3. where goods are supplied, they must either form an integral part of the supply of care, or be 바카라 사이트śin connection with it바카라 사이트ť, to benefit from this exemption.

This section explains how to judge whether each of these tests are satisfied and provides some additional information on the link between UK and EU law and the underlying tension between the two that were in place up to the UK leaving the EU.