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Paragraph 4

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

The supply of any goods or services (other than examination services) which are closely related to a supply of a description falling within item 1 F1(or would be so exempt but for item 1 or 2 of Part 3) (the principal supply) by or to the eligible body making the principal supply provided—

(a)

the goods or services are for the direct use of the pupil, student or trainee (as the case may be) receiving the principal supply; and

(b)

where the supply is to the eligible body making the principal supply, it is made by another eligible body.

Annotations

Textual amendments

F1

Words in Sch. 9 Group 6 item 4 inserted (with effect in accordance with s. 49 of the amending Act) by Finance Act 2025 (c. 8), ss. 47(2)(a)(ii), 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)