Schedule 9, Part II, Group 6, item 4

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

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