lexiara

Schedule 9, Part II, Group 6, item 3

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The provision of examination services— by or to an eligible body; or to a person receiving education or vocational training which is— 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 provided otherwise than in the course or furtherance of a business.

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Source: legislation.gov.uk · retrieved 2026-07-28