Exemption

Dental technicians

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(e) ; VATA94 Sch. 9, Grp. 7, item 2A

Dentists

Legislation/Regulatory – Dir. 2006/112 art. 132(1)(e) ; VATA94 Sch. 9, Grp. 7, item 2