VATHLT2600 - Wholly performed or directly supervised: Legal notes 2 & 2A - 바카라 사이트śwholly performed바카라 사이트ť
Where a person registered on one of the above registers wholly performs a medical service the supply is exempt even though someone else makes it. For example, a limited company that employed chiropodists could exempt its supply of chiropody if registered chiropodists wholly performed the services.