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HMRC internal manual

VAT Education Manual

HM Revenue & Customs
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Group 6 Item 4 Closely related supplies: the law

Item 4 of Group 6 of Schedule 9 to the VAT Act 1994

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.