SCHEDULES
SCHEDULE 6 Exemptions
Group 7—Health F2AND WELFARE
11
The supply of transport services for sick or injured persons in vehicles specially designed for that purpose.
Notes:
1
Item 1 does not include the letting on hire of goods except where the letting is in connection with a supply of other services comprised in the item.
2
F3Paragraphs (a) to (d) of item 1 and paragraphs (a) and (b) of item 2 include supplies of servicesmade by a person who is not registered or enrolled in any of the registers or rolls specified in those paragraphs where the services are wholly performed or directly supervised by a person who is so registered or enrolled.
3
Item 3 does not include the letting on hire of goods.
4
For the purposes of this Group a person who is not registered in the visiting EEC practitioners list in the register of medical practitioners at the time he performs services in an urgent case as mentioned in subsection (3) of section 18 of the M1Medical Act 1983 is to be treated as being registered in that list where he is entitled to be registered in accordance with that section.
F45
“Public body”means-
a
a Government department within the meaning of section 27(4) of this Act;
b
a local authority within the meaning of section 20(6) of this Act;
c
a body which acts under any enactment or instrument for public purposes and not for its own profit and which performs functions similar to those of a Government department or local authority.
6
In item 9 “welfare services” means services which are directly connected with—
a
the provision of care, treatment or instruction designed to promote the physical or mental welfare of elderly, sick, distressed or disabled persons;
b
the protection of children and young persons; or
c
the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or a retreat designed primarily to provide recreation or a holiday.
7
Item 9 does not include the supply of accommodation or catering except where it is ancillary to the provision of care, treatment or instruction.
Words added by S.I. 1985/1900, art. 2(a)