SCHEDULENEW GROUPS 8 AND 9 OF SCHEDULE 7A TO THE VALUE ADDED TAX ACT 1994
GROUP 9 — WELFARE ADVICE OR INFORMATION
Supplies not included in item 13
Item 1 does not include—
a
supplies that would be exempt by virtue of Group 6 of Schedule 9 (education) if they were made by an eligible body within the meaning of that Group,
b
supplies of goods, unless the goods are supplied wholly or almost wholly for the purpose of conveying the advice or information, or
c
supplies of advice or information provided solely for the benefit of a particular individual or according to his personal circumstances.