OpenLegislation

Paragraph Note:

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Item 1 does not include any right of admission to any premises, event or performance, to which non-members are admitted for a consideration.

(2)

“Trade union” has the meaning assigned to it by section 1 of the M1Trade Union and Labour Relations (Consolidation) Act 1992.

(3)

Item 1 shall include organisations and associations the membership of which consists wholly or mainly of constituent or affiliated associations which as individual associations would be comprised in the item; and “member” shall be construed as including such an association and “membership subscription” shall include an affiliation fee or similar levy.

(4)

Paragraph (c) does not apply unless the association restricts its membership wholly or mainly to individuals whose present or previous professions or employments are directly connected with the purposes of the association.

(5)

Paragraph (d) does not apply unless the association restricts its membership wholly or mainly to individuals or corporate bodies whose business or professional interests are directly connected with the purposes of the association.

Annotations

Marginal citations

M1

1992 c. 52.

Notes on Part II

Modifications

C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

Notes on Chapter Group 9— SUBSCRIPTIONS TO TRADE UNIONS, PROFESSION

Textual amendments

F1

Sch. 9 Pt. II Group 9: heading substituted (1.12.1999) by S.I. 1999/2834, art. 4(a)