Healthcare legislation
Healthcare legislation
We were referred to the following statutory provisions:
National Health Service (General Medical and Pharmaceutical Services) Regulations 1962 (NHSGMPS Regs 1962). So far as relevant, Schedule 1, paragraph 8 “Deputies, assistants and partners” provides, at 8(1), that all treatment provided by a General Practitioner (GP) was to be provided personally except where prevented by reason of other professional duties, temporary absence from home or other reasonable cause. Where so prevented, paragraph 8(3)(a) specified that the GP was required to make all necessary arrangements for securing the treatment of his patients through the provision of a deputy from an identified list of practitioners including (i) a partner of the GP to be relieved, (ii) a person who was “included in the same medical list” as the GP relieved, (iii) a deputy for no reward or (iv) a deputising service. Paragraph 8(3)(e) provided a definition of deputising service (any person who, or body which, undertakes to provide as part of his or its business a deputy or deputies for practitioners). Further provisions were laid out concerning the provision of deputies. The deputy was entitled to see patients at times and places other than those arranged by the practitioner for whom the deputy was acting subject to the convenience of the patient (paragraph 8(7)) and was required to sign prescriptions in their own name and in the name of the person for whom they were deputising (paragraph 8(8)). Paragraphs 8(11) and (12) cause the practitioner for whom the deputy is appointed to be responsible for all acts and omissions of the deputy except where the deputy is also registered as a GP.
National Health Service (General Medical and Pharmaceutical Services) Regulations 1972 (NHSGMPS Regs 1972) Schedule 1:
Paragraph 1 defines a “deputising service” as “any person or body carrying on business which consists of, or includes, providing a deputy or deputies for doctors for periods which normally do not exceed 48 consecutive hours.”
Paragraph 16 provides that a doctor is required to give treatment personally save where reasonable steps are taken to ensure continuity of treatment through the provision of “another doctor acting as deputy”.
Paragraph 17 ensures that the doctor is responsible for all acts and omissions of any doctor acting as his deputy, inter alia, where the deputy is acting on his behalf save where the deputy is acting as deputy to another doctor included on the same medical list as the doctor on behalf of whom he is acting.
- Heading
- Introduction
- Appellant’s standing in the appeal/supply issue
- Appellant’s witness statements
- Exhibits not on Appellant’s list of documents and other documents
- The forbidden part and Hansard extracts
- Relevant law
- Healthcare legislation
- The issues
- Approach to the interpretation of Item 5
- HMRC’s submissions
- Discussion
- Ordinary meaning
- Statutory and historical context
- Mischief rule
- Barras principle
- Conforming interpretation
- HMRC’s alternative arguments
- Sample transactions
- On framework
- Off framework
- HMRC’s challenges to the documents
- Findings of fact
- Application of Item 5 to established facts
- Conclusions
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