Exempt supplies of research

Before 1 August 2013, exemption applied to a supply of research for business purposes by an ‘eligible body’ (¶50-645, which is an educational establishment), but only if it was supplied to another ‘eligible body’ (VATA 1994, Sch. 9, Grp. 6, former item 1(b) which was omitted from 1 August 2013, except if the supply was under a written contract entered into before 1 August 2013).

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