3U.K.The provision of examination services—
(a)by or to an eligible body; or
(b)to a person receiving education or vocational training which is—
(i)exempt by virtue of items 1, 2 [F1, 5 or 5A]; or
(ii)provided otherwise than in the course or furtherance of a business.
Textual Amendments
F1Words in Sch. 9 Group 6 item 3(b)(i) substituted (28.7.2000 for certain purposes otherwise 1.4.2001) by 2000 c. 21, s. 149, Sch. 9 para. 47(2); S.I. 2001/654, art. 2(2), Sch. Pt. II (with art. 3)