SCHEDULES
SCHEDULE 9 Exemptions
C1Part II The Groups
Annotations:
Modifications etc. (not altering text)
Group 6— Education
2
The supply of private tuition, in a subject ordinarily taught in a school or university, by an individual teacher acting independently of an employer.
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)