SCHEDULES
SCHEDULE 9 Exemptions
Part II The Groups
Group 6— Education
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 (the principal supply) by or to the eligible body making the principal supply provided—
a
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
b
where the supply is to the eligible body making the principal supply, it is made by another eligible body.