No. 19,978.

Decision given on 17 January 2007 by Mr Shipwright (Chairman).

Exemption – Education – Company providing educational courses to fee-paying students – Recognition Agreement between company and university – Whether supply of educational courses by company exempt – Whether educational courses supplied by eligible body – Whether company a college of a university – Value Added Tax Act 1994, Sch. 9, Grp. 6, item 1, Note (1); EC Directive 77/388, sixth VAT directive, art. 13(A)(1)(i) and (2)(a).

  The issue was whether supplies made by the appellant were exempt within the Value Added Tax Act 1994, Sch. 9, Grp. 6, item 1.

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