Section 72 | Relief on the importation of dental prostheses

(1)In Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984 (S.I. 1984/746), in Group 5 (health), after Item 10 insert—

11Dental prostheses imported by or on behalf of—

(a)a person registered in the dentists register;

(b)a person registered in the dental care professionals register established under section 36B of the Dentists Act 1984.

(2)The amendment made by subsection (1)—

(a)has effect in relation to imports on or after IP completion day, and

(b)is to be treated as having been made under section 37(1) of VATA 1994 (VAT on importation of goods: reliefs etc) (and may be amended or revoked under that power accordingly).