TC09640 - [2025] UKFTT 01114 (TC)

We can deal with the Barras principle shortly. Item 5 refers to the provision of a deputy and not to the provision of a deputising service. There is therefore no basis for presuming that the meaning of “deputising service” in the NHSGMPSRs should be imputed when interpreting Item 5. As set out above we consider Parliament’s choice of “deputy” and “registered in the register for medical practitioners” rather than “deputising service”, and “included in the same medical list as the practitioner who is so included”, marks a policy driven legislative choice not to restrict Item 5 to out of hours GP deputising services.