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A personal trainer working in a gym through the payment of a monthly fee asks whether she can use the heading for sports improvement schools. The DGT determines that she must remain in group 049 for activities not classified elsewhere.
Question posed: It is asked whether her activity can be classified under heading 967.2, "Schools and sports improvement services.", of the first section of the Tariffs.
Activities not specified in the Tariffs are provisionally classified under the heading of activities not elsewhere classified (n.e.c.) that are similar in nature. As a natural person providing personal trainer services, she must be registered under group 049 of the third section of the Tariffs.
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