SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 6— Education
3
The provision of examination services—
a
by or to an eligible body; or
b
to a person receiving education or vocational training which is—
i
exempt by virtue of items 1, 2 F1, 5 or 5A; or
ii
provided otherwise than in the course or furtherance of a business.
Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)