As discussed at ¶28-460 the medical exemption may also apply to supplies of services made by a person who is neither registered nor 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 (Grp. 7, Note (2); Notice 701/57/2012, para. 5.3).

The effect of Note 2 is that exemption may apply in cases where care is delivered by unqualified personnel who are working under the supervision of a registered health professional and to cases where the supply of medical care is made by a limited company which employs registered health professionals.

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