
1 
This Order may be cited as the Value Added Tax 1994 (Schedule 9) (Exemptions: Health and Welfare) (Amendment) Order 2023 and comes into force on 1st May 2023.
2 
In Part 2 of Schedule 9 to the Value Added Tax Act 1994 (exemptions), in Group 7 (health and welfare), in Note (2A), after “services are wholly performed” insert “or directly supervised”.
Andrew Stephenson
Steve Double
Two Lords Commissioners for His Majesty’s Treasury
28th March 2023