# Value Added Tax Act 1994, Paragraph 10


The supply, otherwise than for profit, of goods and services incidental to the provision of spiritual welfare by a religious community to a resident member of that community in return for a subscription or other consideration paid as a condition of membership.

---
Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/7/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-7/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.