Value-added Tax (Refund of Tax) (No. 14) Order, 1980 (S.I. Number 264 of 1980)
3. This Order applies to the following persons:
(a) a body of persons in its capacity as a person operating a hospital;
(b) a university, college, school or similar educational body in its capacity as a person operating a medical research laboratory;
(c) a research institution in its capacity as a person operating a medical research laboratory.