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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order amends item 1 of Group 7 of Schedule 9 to the Value Added Tax Act 1994 to provide exemption from VAT for services supplied by an osteopath who is registered on the register of osteopaths and supplies by persons who are not so registered where the services are wholly performed or directly supervised by a person who is so registered. The order implements Article 13A(1)(c) of the Sixth Council Directive on the harmonisation of the laws of the member States relating to turnover taxes—common system of value added tax: uniform basis of assessment (77/388/EEC) (OJ No. L145, 17.5.1977, p.1).