LON (97/162)

No. 15,547

Decision given 9 June 1998.

Exemption – Supplies of services by opticians – Opticians not registered under the Opticians Act 1989 – Whether opticians directly supervised – Value Added Tax Act 1994, Sch. 9, Grp. 7, item 1 and Note (2).

  The issue was whether the services supplied by the appellant and by unregistered opticians employed by the appellant were directly supervised by a registered person.

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