Paragraph 1 F1

Supplies of welfare advice or information by—

NOTES:

Meaning of “welfare advice or information”

1. 1

   In this Group “welfare advice or information” means advice or information which directly relates to—

   1. (a)

      the physical or mental welfare of elderly, sick, distressed or disabled persons, or

   2. (b)

      the care or protection of children and young persons.

Meaning of “state-regulated”

1. 2

   For the purposes of this Group “state-regulated” has the same meaning as in Group 7 (health and welfare) of Schedule 9 (see Note (8) of that Group).

Meaning of “state-regulated”

1. 3

   Item 1 does not include—

   1. (a)

      supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,

   2. (b)

      supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or

   3. (c)

      supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.