{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/paragraph-1n1n1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9/paragraph-1n1n1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9/paragraph/1n1n1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Item No",
  "text": "The supply of services by an independent group of persons where each of the following conditions is satisfied—\n(a) each of those persons is a person who is carrying on an activity (“the relevant activity”) which is exempt from VAT or is not carried on in the course or furtherance of carrying on a business,\n(b) the supply of services is made for the purpose of rendering the members of the group the services directly necessary for the exercise of the relevant activity,\n(c) the group merely claims from its members exact reimbursement of their share of the joint expenses, and\n(d) the exemption of the supply is not likely to cause distortion of competition.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 Pt. II Group 16 inserted (17.7.2012) by Finance Act 2012 (c. 14), s. 197(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 9 Pt. II substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 95(4) (with Sch. 8 para. 99) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 7 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "nisi/1998/1759",
      "affecting_title": "Education (Northern Ireland) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/paragraph/1n1n1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}