Exemption applies to the subscription income of a body which has objects which are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature (VATA 1994, Sch. 9, Grp. 9, item 1(e); Directive 2006/112, art. 132(1)(l)).

Group 9, item 1(e) was added from 1 December 1999 to extend exemption to subscriptions to certain bodies in the public interest, which had been outside the scope of VAT under VATA 1994, former s. 94(3).

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