This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Health

Wholly performed or directly supervised: Legal notes 2 & 2A - “wholly performed”

Where a person registered on one of the above registers wholly performs a medical service the supply is exempt even though someone else makes it. For example, a limited company that employed chiropodists could exempt its supply of chiropody if registered chiropodists wholly performed the services.