MAN (89/573)

No. 5639

Decision given 5 February 1991.

Registration – Membership of an association – Whether subscriptions exceeded registration limit – Donational element – Amount of membership subscription far greater than value of members’ benefits – Value Added Tax Act 1983, sec. 47(2)(a).

  The issue was whether the subscription paid by members who belonged to the Friends of the Museum was wholly a consideration for the benefits of membership.

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