Modifications etc. (not altering text)
C1Sch. 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)
4U.K.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.