SolvedVATHLT2600 | Wholly performed or directly supervised: Legal notes 2 & 2A - “wholly performed”
From HM Revenue & Customs · VAT Health
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.