Certain provisions of the Rehabilitation of Offenders Act 1974 are excluded in relation to the appointment and dismissal of medical practitioners and disciplinary proceedings concerning medical practitioners1.
Supplies of services (and supplies of goods in certain cases) in connection with the treatment of health are exempt from value added tax2, and the supply of drugs, medicines and aids for the handicapped is, for the most part, zero-rated for the purposes of that tax3. If a medical practitioner has more than one place of employment he may in certain circumstances deduct from his income taxable under Schedule E the expenses of
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