介绍性文本1.本命令可引称为增值税。2.（1）增值税附表8第12组。3.就第1及1A项而言，以供应分配予个人的任何合资格货品代替。4.在附注（1）中，以“或第1A项”略去。5.在附注（2A）中，以“第1及1A项”代替。6.在附注（2A）-（2B）后插入第1项“适当的从业者”。7.在注释（5）中，省略“1A，”。符号解释注释

Introductory Text1.This Order may be cited as the Value Added Tax.2.(1) Group 12 of Schedule 8 to the Value Added.3.For items 1 and 1A substitute— The supply of any qualifying goods dispensed to an individual.4.In Note (1) omit “or item 1A”.5.In Note (2A) for “items 1 and 1A” substitute “item.6.Insert after Note (2A)— (2B) In item 1 “appropriate practitioner”.7.In Note (5) omit “1A,”.SignatureExplanatory Note