The following conditions must be satisfied for an association's supplies to be exempt under VATA 1994, Sch. 9, Grp. 9, item 1(d) and Note (5):

(1)the associations's primary purpose must be to make representations;

(2)such representations must be made to the UK Government;

(3)the representations must relate to legislation or public matters affecting the members' business or professional interests (Notice 701/5/2013, para. 11.15); and

(4)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.

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