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Paragraph 3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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 F2(or would be so exempt but for item 1 or 2 of Part 3); or

(ii)

provided otherwise than in the course or furtherance of a business.

Annotations

Textual amendments

F1

Words in Sch. 9 Group 6 item 3(b)(i) substituted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(2); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)

F2

Words in Sch. 9 Group 6 item 3(b)(i) inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(i), 49

Notes on Part II

Modifications

C1

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)