# Value Added Tax Act 1994, Paragraph 3

Extent: E+W+S+N.I.

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 , 5 or 5A (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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.